Case LawADVANCE RULING NO. GUJ/GAAR/R/2017-18/3
R.B.Construction Company, In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- January 17, 2018
- Type:
- Advance Ruling
- Members:
- R.B. MANKODI AND G.C. JAIN
Subject
Work of laying of underground pipeline network falls under the definition of works contract
SupplyWorks ContractInput Tax CreditLevy
Summary
The applicant submitted that they had bid in a tender issued by the Rajkot Municipal Corporation (RMC) to supply pipes, lay the pipes in desired formation as planned by the Government and to test the pipes against the leakages and then commission the…
Judgement
1. The applicant submitted that they had bid in a tender issued by the Rajkot Municipal Corporation (RMC) to supply pipes, lay the pipes in desired formation as planned by the Government and to test the pipes against the leakages and then commission the project. The work to be executed as per the tender was to construct a pipeline network as per the specifications and design of the RMC. The releas…