Continental Engineering Corporation ., In re

Date: October 8, 2021

Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): B. Raghu Kiran, S. Kasi Visweswara Rao
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Subject Matter

18% GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime

Time Of SupplyConsiderationAct of Forbearance

Summary

Q. Whether GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime? A. As per the issues mentioned in the arbitration award, clauses 6.4 and 42.2 of the General Condi…

1. M/s . Continental Engineering Corporation, F.No. 102, 1st Floor, Boston Towers, Uppar pally, Rajendernagar, Rangareddy, Telangana, 500 048. (GSTIN No. 36AACCC6948C1ZQ) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same e…

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