Shri Kailash Chandra ., In re

Date: October 29, 2018

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

In a contract undertaken for a Government Department, if the value of supplied goods is below 25% of the total value of the composite supply, then the rate of tax would be Nil

Composite Supply

Summary

Whether the activity of Operation and Maintenance (O & M) of Fluoride control project on ESCO Model and O & M work supply of goods or supply of services and what shall be the rate of GST on it?  In the given contract, the activity of O &…

The Issue raised by Shri Kailash Chandra, (Mali Construction), situated at Mali Vas, Maandava, Mandwa, Sirohi, Rajasthan 307001 (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; e. Determination of the liability to pay tax on any goods or services or both;…

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