Sice-Vaaan Joint Venture ., In re

Date: September 6, 2019

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Vivek Jain, Sanjay Pathak
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Subject Matter

Advance ruling cannot be given on services rendered by the sub­contractor where the applicant is the main contractor

Works ContractComposite Supply

Summary

I. Whether the composite supply of works contract provided by the applicant to NHAI shall be classified under entry (vi) to serial no. 3 of the CGST Rate Notification read with UPGST Rate Notification liable to effective rate of GST @ 12% including C…

1)  M/s SICE-VAAAN Joint Venture, KLP0020504, Kalyspo Court, Jaypee Greens Wish Town, Sector 128, Gautam Buddha Nagar, Uttar Pradesh – 201304 (here in after called the applicant) is a registered assessee under GST having GSTN: 09ABAAS1466J1Z9. 2)  The applicant is a joint venture between Sociedad Iberica De Construcciones Electricas, S.A (“SICE”), a foreign company inco…

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