NBCC (INDIA) Limited ., In re
Date: March 19, 2021
Subject Matter
Construction of IIT Director's Bungalow enjoys exemption provided under Notification No. 11/2017-C.T. (Rate). AAR ruling set-aside.
Summary
On perusal of the copy of the agreement made between IIT, Bhubaneswar & M/s. NBCC(India) Ltd. executed on dt.02.05.2016, we observed that IIT, Bhubaneswar entrusted the entire project works on turnkey basis to M/s. NBCC(India) Ltd. for works rela…
BRIEF FACTS OF THE CASE: 1.0. 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 No. 21AAACN3053B1ZC, a Government of India Enterprises under the aegis of Ministry of Urban Development, Government of India, have filed an application on 17.01.2020 under Section 97 of…