Siemens Ltd ., In re
Date: December 16, 2019
Court: Appellate Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): APS Suri, Devi Prasad Karanam
Subject Matter
GST applicable on mobilisation advance. AAR ruling upheld.
Summary
The Applicant has entered into a contractM/s Kolkata Metro Rail Corporation (hereinafter KMRCL) for ‘design, supply, installation, testing and commissioning’ of the power supply and distribution system, third rail system and SCADA system…
1. This Appeal has been filed by M/s Siemens Ltd (hereinafter referred to as “the Appellant”) on 17.09.2019 against Advance Ruling Order No. 18/WBAAR/2019-20 dated 19.08.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the “WBAAR”) 2. The appellant, presently holding GSTIN No. 19AAACS0764L1Z3, had entered into a contract (hereinaf…