Dinesh Kumar Agrawal, In re
Date: June 4, 2018
Subject Matter
Intent of a person at the time of erecting and operationalizing a structure/plant is to be seen to establish it as an immovable property
Summary
The Applicant, an individual, is proposing to undertake certain project related service contracts such as "Engineering, procurement and commissioning of Solar Power Plant" i.e. roof top photovoltaic (PV). The applicant at its own risk and e…
1. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by Dinesh Kumar Agrawal, the applicant, seeking an advance ruling in respect of the following questions : Question No. 1 Whether Standalone Contract of transportation…