Magnam Netlink Private Limited ., In re

Date: March 19, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohot Agrawal
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Subject Matter

Agricultural Produce shall not include further processed produce other than such processing is done by a cultivator which does not alter its essential characteristics

Works ContractComposite Supply

Summary

The Notification No. 20/2017-Central Tax (Rate) dated 22nd August, 2017 that covers the Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erect…

The applicant has submitted that they are in the business of providing services of providing execution of works contract regarding EPC (engineering, procurement and construction/commissioning) solutions to dairy and food processing industry. They have been awarded a contract for design, construction, supply, installation and commissioning of a Dairy Plant for the Bihar State Milk Cooperative Feder…

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