Case LawCASE NO. 33 OF 2018 AND ORDER NO. 33/WBAAR/2018-19
ITD Cementation India Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- January 8, 2019
- Type:
- Advance Ruling
- Members:
- SYDNEY D' SILVA AND PARTHASARATHI DEY
Subject
Works contract service to IWAI for construction of the Multi-model IWT terminal attracts 18% GST
Works Contract
Summary
The Applicant is stated to be supplying works contract service. He has entered into an agreement with Inland Waterways Authority of India (hereinafter the IWAI) for construction of a multi-modal IWT terminal at Haldia on EPC basis. The Applicant seek…
Judgement
1. The Applicant is stated to be supplying works contract service. He has entered into an agreement with Inland Waterways Authority of India (hereinafter the IWAI) for construction of a multi-modal IWT terminal at Haldia on EPC basis. The Applicant seeks a ruling on applicability of Notification No. 24/2017-CT (Rate) dated 21/09/2017 and 31/2017 – CT (Rate) dated 13/10/2017. More specificall…