Sterlite Technologies Limited ., In re

Date: January 4, 2019

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

Supply of goods or services for 'setting up of network' would qualify as a Composite supply of works contract

Works Contract

Summary

Question :- Whether the supply of goods or services for ‘setting up of network’ would qualify as ‘works contract’ as defined in Section 2(119) of the CGST Act? Answer :- The supply of goods or services for ‘setting up of…

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 Sterlite Technologies Limited, the applicant, seeking an advance ruling in respect of the following questions. Whether the supply of goods or services for ‘setting u…

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