Allied Digital Services Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 19, 2018
- Type:
- Advance Ruling
Subject
Comprehensive CCTV based city surveillance system for the city of Pune and Pimpri-Chinchwad does result into installation/commissioning of immovable property
Summary
Question 1 :- Whether the amount received for supply of services during the post GST period to the Government of Maharashtra (Home Department) as per the contract in question are taxable under SGST/CGST Act ? Comprehensive ‘CCTV based City Surv…
Judgement
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 Allied Digital Services Ltd, the applicant. seeking an advance ruling in respect of the following questions: Question 1 :- Whether the amount received for supply of servic…