Case LawOrder No. 07/AAR/2020
The Indian Hume Pipe Company Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- January 31, 2020
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
Applicability of GST on Contracts issued by Tamil Nadu Water Supply and Drainage Board
Exemption
Summary
1. Whether Notification No,12/2017- CT(R) as amended by Notification No. 02/2018-C.T.(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST? The exemption from CGST under Sl.N…
Judgement
M/s. Indian Hume Pipe Company Limited, No.361, B2, 2nd Floor, Le Royal Riteroof, Lloyds Road, Gopalapuram, Chennai-600086 (hereinafter called the Applicant or the Company) are registered under GST vide GSTIN 33AAACT40631ZT. The applicant undertakes contracts for construction of Head works, Sumps, Pump Rooms, laying, jointing of pipe line and commissioning and maintenance of entire work for water s…