Case LawAppeal Case No. 11/WBAAAR/APPEAL/2019
Siemens Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- December 16, 2019
- Type:
- Advance Ruling
- Members:
- APS Suri, Devi Prasad Karanam
Subject
GST applicable on mobilisation advance. AAR ruling upheld.
Time Of Supply
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…
Judgement
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…