Cochin Port Trust ., In re
Date: May 20, 2020
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Sivaprasad, Thyagarajababu
Subject Matter
Construction of Jetty and Development of Sites for N.T.R.O attracts 12% GST
Summary
The applicant has to execute the contract for the construction of Jetty and Development of Sites for N.T.R.O. on turnkey basis as “Deposit Work”. HELD BY AAR: The activity undertaken by the applicant as per the M.O.U. is for the National…
1. M/s. Cochin Port Trust (herein after referred to as the “applicant”) is a body corporate constituted under the Major Port Trusts Act, 1963 and is engaged in providing port services with modern infrastructure. The Board of Trustees of the applicant had entered into a Memorandum of Understanding dated 22.12.2016 with National Technical Research Organisation (hereinafter referred to as…