S.P. Singla Constructions Pvt. Ltd ., In re

Date: September 6, 2019

Court: Authority for Advance Ruling
Bench: Punjab
Type: Advance Ruling
Judge(s)/Member(s): Navdeep Bhinder, Paul Garg
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Subject Matter

Services pertaining to completion of ‘Bridges’ provided as a sub-contractor in respect of main contract awarded by NHAI attracts 12% GST

Works Contract

Summary

The contract awarded by the NHAI to M.G Contractors Pvt. Ltd. involved construction of road-over-bridge (ROB) which was sub-contracted by M.G Contractors Pvt. Ltd. to the Applicant.In this background, the Applicant has sought advance ruling on the qu…

1. M/s S.P. Singla Constructions Pvt. Ltd. (Applicant) is engaged in the business of construction, erection, commissioning and completion of bridges. The Applicant is situated in the State of Punjab in Sangrur at its premises H No. 4408, Sunami Gate, Sangrur- 148001 and is registered under the Central Goods and Service Tax Act, 2017 (CGST Act) vide GSTIN No 03AAGCS5773B1ZK. 2. The Applicant is eng…

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