R.S. Development & Constructions India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- October 12, 2019
- Type:
- Advance Ruling
Subject
Concessional rate is not applicable on supply of works contract meant predominantly for use in commerce, industry etc
Summary
Whether the execution of the civil works of Pazhassi Sagar Small Hydro Electric project awarded by Kerala State Electricity Board Ltd would fall under SI.No.3 (iii) (b) or 3(vi) of Notification No.11/2017 Central Tax (Rate) dated 28.06.2017 attractin…
Judgement
Kerala State Electricity Board Ltd has awarded the work of execution of civil works of Pazhassi Sagar Small Hydro Electric Project to the applicant as per the Work Order No. 06/CECCN/2017-18 dated 06.10.2017. As per the work order, the work involves construction of intake structure, leading channel, tunnel, power house, tail race, civil works of switch yard, access roads and other allied works, fa…