Shapoorji Pallonji and Company Pvt. Ltd ., In re
Date: January 31, 2020
Subject Matter
Mobilisation advance to the extent received prior to the implementation of GST towards supply of Works Contract Service is not to be subjected to GST
Summary
1. Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 is correctly applicable for the remaining installments of 'Mobilization Advance', which transitioned into the GST regime and to be…
M/s Shapoorji Pallonji and Co.Pvt.Ltd, SP Infocity, Module 4-A,2nd floor, A Block No-40, M.G.R. Salai, Kandanchavadi, Perungudi, Chennai – 600 096. (hereinafter called the ‘Applicant’ or SPCPL) is registered under the GST Vide GSTIN 33AAACS6994C1ZC. They are primarily engaged in the construction business dealing with various clients under composite Works Contracts involving suppl…