NBCC (INDIA) Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Odisha
- Date:
- November 19, 2020
- Type:
- Advance Ruling
- Members:
- Hrishikesh Mishra, Gopal Krishna Pati
Subject
Construction of IIT Director's Bungalow does not enjoy exemption provided under Notification No. 11/2017-C.T. (Rate) and would attract GST @ 18%
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…
Judgement
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…