Case LawOrder number: 18/WBAAR/2019-20
Siemens Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- August 19, 2019
- Type:
- Advance Ruling
Subject
GST applicable on mobilisation advance
Time Of Supply
Summary
The Applicant has entered into a contractM/s Kolkata Metro Rail Corporation (hereinafter KMRCL) for ‘design, supply, installation, testing and commissioning’ of the power supply and distribution system, third rail system and SCADA system…
Judgement
1.1 The Applicant has entered into a contract (hereinafter the Contract) with M/s Kolkata Metro Rail Corporation (hereinafter KMRCL) for ‘design, supply, installation, testing and commissioning’ of the power supply and distribution system, third rail system and SCADA system for the entire line and depot of the Kolkata East-West Metro Rail Project. It includes the supply of equipment, t…