GVS projects Private limited ., In re

Date: January 30, 2019

Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): S. Narasimha Reddy, D. Ramesh
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Subject Matter

Supply of electrification work to APSPDCL attracts 18% GST as the work is for business purpose

ValuationExemption

Summary

The applicant is engaged in electrification work of “System improvement project for erection of 2 Nos.33/11 KV Indoor Sub-Stations and their connected lines at Nellore Town on semi turnkey basis under IPDS” to the Andhra Pradesh Southern…

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 GVS Projects Private Limited.,(hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, exce…

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