Case LawKER/82/2020
Cochin Port Trust ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 20, 2020
- Type:
- Advance Ruling
- Members:
- Sivaprasad, Thyagarajababu
Subject
Construction of Jetty and Development of Sites for N.T.R.O attracts 12% GST
Works ContractComposite Supply
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…
Judgement
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…