Case LawADVANCE RULING NO. GUJ/GAAR/RULING/2018/17
Khedut Hat, In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 27, 2018
- Type:
- Advance Ruling
- Members:
- R.B. Mankodi, GC Jain
Subject
Blasting activity is a composite supply of goods and services
Composite Supply
Summary
The applicant wanted to know Whether the blasting activity carried out by the applicant is to be considered as a ‘supply of goods’ or ‘supply of service’? The AAR ruled that The applicant carries out blasting work with the aid…
Judgement
The applicant, M/s. Khedut Hat has submitted that it is in the business of carrying out blasting work at various sites by means of use of explosives and other materials for which it has obtained licence from Petroleum and Explosives Safety Organization. 1.1. The applicant submitted that explosives procured by the applicant for blasting activity are stored only in licenced premises as stated i…