G A Infra Pvt Ltd ., In re

Date: March 25, 2019

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

GST is NIL for a Composite supply of goods and services where supply of goods is below 25% out of total value of supply (provided to Govt in relation to functions under 243G and 243W)

Works Contract

Summary

Q) Whether the activity of 0 & M of Fluoride control project on ESCO Model and 0 & M work supply of goods or supply of services and what shall be the rate of GST on it? A) The activity of 0 & M of Fluoride Control Project on ESCO Model an…

The Issue raised by M/s G A Infra Pvt. Ltd. 402 Manupasana Tower, Sardar Patel Marg, C-Scheme, Jaipur (hereinafter the applicant) is fit to pronounce advance ruling as it falls under ambit of the Section 97(2)(a)(e) which is as given under: a. Classification of any goods or services or both; b. Determination of the liability to pay tax on any goods or services or both; Further, the applicant being…

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