Karnataka Authority for Advance Ruling 30 July 2021, KAR/ADRG/43/2021 (i. Whether the applicant is liable to collect and pay goods and services tax on amount received from the PWD Department as per revised estimate in respect of work namely "Construction of bridge across)

Present: 1 Dr . MP Ravi Prasad Additional Commissioner of Commercial Taxes Member (State) Sri. Mashhood Ur Rehman Farooqui, Joint Commissioner of Customs & Indirect Taxes Member(Central) M/s Aishwarya Earth Movers, (called as the 'Applicant' hereafter) , Raghurama Uppangala, PWD Contractor, Class-1 Karmala, Bolwar , Puttur , Dakshina Kannada-574201 having GSTIN 29AAHPU74O8H1Z8, have filed an