Kapil Sons ., In re
Date: February 8, 2022
Subject Matter
Construction of tunnel by drilling and blasting Techniques is a composite supply of Works Contract
Summary
The main contractor has been given a contract by MSRDC to construct tunnels for Mumbai Pune Expressway and accordingly, the main contractor has subcontracted the tunneling work to the applicant by way of drill and blast technique of tunneling. In the…
The present application has been filed Under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. KAPIL SONS, the applicant, seeking an advance ruling in respect of the following question. 1. Whether the activity to be carried by the applicant shall b…