ARG Electricals Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- September 3, 2020
- Type:
- Advance Ruling
- Members:
- Pramod Kumar Singh, Abhishek Bhagotia
Subject
Supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract
Summary
HELD BY AAR: 1. The work undertaken by the applicant as per Contract RGGVY/TN-13 entered between the applicant and AWNL along with two Work Orders viz. (a) Supply of Materials/Equipments and (b) Erection, Testing and Commissioning of Materials/Equipm…
Judgement
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has…