Case LawGST-ARA- 08/2019-20/B-100
Soma-Mohite Joint Venture ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 23, 2019
- Type:
- Advance Ruling
- Members:
- Timothy, Borhade
Subject
Construction of tunnel and its allied work is not 'Earth Work'. Attracts 12% GST
Summary
The applicant is engaged in the Business of Construction Of Infrastructure Projects. The applicant possesses a work order consisting of Earth Work such as Excavation for Tunnel, Removing of Excavated Stiff, Providing Steel Support, Rock Bolting, Rein…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s SOMA-MOHITE JOINT VENTURE , the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the said Contract is covered under…