Case LawAAR 21/AP/GST/2019
McNally Bharat Engineering Company Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- May 27, 2019
- Type:
- Advance Ruling
Subject
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…
Judgement
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…