Is a company required to be registered in the state of Karnataka for executing a works contract?

Last updated: 27 November 2021

Court :
GST Karnataka

Brief :
Applicable rate of GST for our activity when it is provided to registered person, as per Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended time to time.

Citation :
KARADRG/63/2021

Applicable rate of GST for our activity when it is provided to registered person, as per Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended time to time and clarification Circular No.126/45/2019-GST dated 22-11-2019 serial number 26 of the said notification as amended time to time specifies tax rate for the heading 9988 (manufacturing services on physical imputs (goods) owned by others), Whether our activity falls under item number (id) which attracts 12% tax rate (GSTs at 6%) or whether it falls under item number (iv) which attracts 18% tax rate (GSTs at 9%)
KAR/ADRG/62/2021 dated 29-10-2021.

Please find attached the enclosed file for the full judgement.