Dholera Industrial City Development Project ltd ., In re

Date: March 4, 2019

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

GST leviable on amount recovered from contractors on account of not achieving the milestones.

SupplyInput Tax Credit

Summary

(i) Whether applicant can claim benefits available to Government Entity? Government entity has been defined in Notification No. 11/2017-Central Tax (rate) dated 28.06.2017 , as amended, which reads as below:- “ Government Entity”  me…

2. There are following questions as per the additional submission dated 12.07.2018 wherein advance ruling is sought by the applicant, M/s. Dholera Industrial City Development Project ltd. : 1. Whether applicant can claim benefits available to Government Entity? 2. Whether applicant is eligible to claim ITC of GST charged by contractors? 3.  Whether applicant is liable to collect GST on amount…

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