Vihan Enterprises., In re
Date: June 22, 2018
Subject Matter
Construction of Pooling Sub-station on Turnkey Basis falls under the definition of a "Works Contract".
Summary
The applicant is engaged, inter alia, in Construction, Erection, Commissioning and Installation of projects relating to Electrical Transmission Lines, Sub-Stations and Line Shifting. T he applicant has entered into a contract with RUMS ( Rewa Ultra M…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPGST Act respectively) by Vihan Enterprises (hereinafter also referred to as applicant), registered under the Goods St Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, e…