The Authority for Advance Ruling (AAR), Karnataka, has held that agreements entered into for the construction of villas constitute a supply of service under GST, even where the entire construction activity is outsourced to a third-party contractor. The bench of Kalyanam Rajesh Rama Rao and Sivakumar S Itagi clarifies that the valuation mechanism prescribed under…
Membership Required
Already a member? Log in here
