R.S. Development & Constructions India Pvt. Ltd ., In re
Date: December 3, 2020
Subject Matter
Concessional rate is not applicable on supply of works contract meant predominantly for use in commerce, industry etc. AAR ruling upheld.
Summary
Whether the execution of the civil works of Pazhassi Sagar Small Hydro Electric project awarded by Kerala State Electricity Board Ltd would fall under SI.No.3 (iii) (b) or 3(vi) of Notification No.11/2017 Central Tax (Rate) dated 28.06.2017 attractin…
1. The appeal stands filed under section 100(1) of the GST Act, 2017, by M/s R. S. Development and constructions India Pvt Ltd having a registered office at . NMC, XIV/ 181A, Neyyattinkara, bearing GSTIN 32AAECR1869D1ZL (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER/64/2019 dated 12-10-2019 pronounced by the Kerala Authority for…