Nagaur Mukandgarh Highways Pvt. Ltd ., In re
Date: September 15, 2018
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Subject Matter
Full ITC eligible on Road Construction Services which is liable to tax
Summary
1. The applicant is rendering taxable services during the construction, of roads which is liable to tax; hence they are entitled to claim full ITC under.the provisions of section 16(1) of the CGST Act. 2017. 2. The Applicant is entitled to claim ITC…
(a) The Applicant also having Goods and Service Tax (GST) Registration Number 08AAFCN4743H1ZC has been engaged as a ‘Concessionaire’ wherein the Public Works Department (PWD), Government of Rajasthan has granted concession to construct, operate and maintain the project during the Construction Period which shall commence from the appointed date and will end on Commercial Ope…