Court :
AAR, Kerala
Brief :
The AAR, Kerala, in the matter of M/s Choice Foundation [Advance Ruling No. KER/10/2023 dated March 10, 2023] ruled that supply of services to assessee to its own joint venture would attract GST as per Notification No. 11/2017 Central Tax (Rate) dated June 28, 2017 (“the Service Rate Notification”) since, the assessee and the joint venture are 2 different ‘person’ for the taxation laws.
Citation :
Advance Ruling No. KER/10/2023 dated March 10, 2023
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