TATA Projects Pvt Ltd ., In re

Date: March 29, 2019

Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
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Subject Matter

18% GST applicable on the contract for Civil, Structural and PH works services to Nuclear Fuel Complex.

Works ContractBusiness

Summary

Nuclear Fuel Complex had awarded a contract to the applicant. The contract is “Contract for Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for Prrr &am…

The issue raised by M/s TATA Projects Limited, situated at 88, Competition Colony, Mahaveer Nagar IIIrd, Kota, District-Kota, Rajasthan 324009, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (e) given as under : e. determination of the liability to pay tax on any goods or services or both; Further, the applicant being a registered pe…

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