NBCC (INDIA) Limited ., In re

Date: November 19, 2020

Court: Authority for Advance Ruling
Bench: Odisha
Type: Advance Ruling
Judge(s)/Member(s): Hrishikesh Mishra, Gopal Krishna Pati
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Subject Matter

Construction of IIT Director's Bungalow does not enjoy exemption provided under Notification No. 11/2017-C.T. (Rate) and would attract GST @ 18%

ExemptionComposite SupplyGovernment Entity

Summary

The works entrusted to the Applicant by IIT, Bhubaneswar under contract/agreement dated 02.05.2016 cannot be termed as composite supply and thus entire work under the said contract shall not be entitled to concessional rate in terms of Notification N…

Subject:  M/s NBCC (INDIA) Limited, Plot No. G/1, NBCC Imperia, New Govt Colony, Press Chhak, Bhubaneswar, Odisha-751017 ( herein after referred to as the ‘Applicant’) having a GSTIN : 21AAACN3053B1ZC, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- ea…

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