NR Energy Solutions India Pvt. Ltd ., In re
Date: January 8, 2019
Subject Matter
Composite supply where there is no commissioning of any immovable property is involved , is not a Works Contract
Summary
1. In all the three POs submitted by the applicant the major part of the contract is supply of goods. These goods are sold to the client by the applicant and they receive separate payment for such goods sold. Further we find that the goods that are s…
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 M/S NR Energy Solutions India Pvt Ltd, the applicant, seeking an advance ruling in respect of the following questions. I. Whether the transaction/contract referred in the p…