Case Law Order No. 12/2019
Madhya Pradesh Power Generating Company Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- July 26, 2019
- Type:
- Advance Ruling
- Members:
- Rajiv Agrawal, Manoj Kumar Choubey
Subject
Construction of residential quarters at Shree Singaji Thennal Power Project Stage-II shall attract GST @18%
Classification
Summary
The work contract awarded to Shreeji Infrastructure P.Ltd. for construction of 599 residential quarters at Shree Singaji Thennal Power Project Stage-II shall attract GST @18% (9% CGST +9% SGST) under SAC 9954.
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. Madhya Pradesh Power generating Company Limited (hereinafter referred to as the Applicant) , registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST A…