Case LawAdvance Ruling Order No. 16/2019
Kalyan Toll Infrastructure Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- September 25, 2019
- Type:
- Advance Ruling
- Members:
- Rajiv Agrawal, Manoj Kumar Choubey
Subject
Each and every supply under a contract shall be treated separately for determining the rate of tax
Composite Supply
Summary
The applicant has argued that the impugned supply is a composite supply which is being supplied to a Government entity viz. MP Power Generating Company Ltd., and accordingly the same would merit entitlement for concessional rate of GST @12% [CGST @6%…
Judgement
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act. 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s. Kalyan Toll Infrastructure Ltd. (hereinafter referred to as the Applicant) , not registered but desirous of obtaining registration under the Goods & Services Tax. 2. The provisions…