McNally Bharat Engineering Company Limited ., In re

Date: May 27, 2019

Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
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Subject Matter

Establishment of Solar PV Power Project is a Composite Supply attracting 18% GST

Works ContractComposite Supply

Summary

M/s McNally Bharat Engineering Company Limited (“Applicant”) is engaged in providing turnkey solutions in the areas of Power, Steel, Coal & Mining, Ports etc. The applicant has entered into three contracts with APGENCO. In this regard…

1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s McNally Bharat Engineering Company Limited (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identica…

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