KSR & Company ., In re

Date: February 14, 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

ITC available in respect of goods and services used in execution of Road work contracts to Government Engineering Department.

Input Tax Credit

Summary

1) Whether the applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of “Works Contracts” specifically in execution of Road work contracts to Government Engineering D…

M/s. KSR & Company (herein referred to as applicant), holding GSTIN 37AAIFK2730M1Z3, having registered address 1-410, Old Ramalayam Street, Ravulapalem, Andhra Pradesh, East Godavari – 533238 are registered taxable person. The applicant is a works contractor executing the works awarded by the Government of Andhra Pradesh, Road & Building Department, Eluru Circle. The name of works be…

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