Toshiba JSW Power Systems Private Limited ., In re
Date: September 24, 2021
Subject Matter
GST is applicable on the service of transportation of goods by road to be provided by the company under one of its EPC contracts
Summary
Q. Whether tax would be applicable on the service of transportation of goods by road to be provided by the company under one of its EPC contracts? Affirmative . The total project assigned to the applicant is nothing but composite supply of work…
1. M/s Toshiba JSW Power Systems Private Limited, Meja TPP Site, Kodhar, Allahabad 212305 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AADCT0151D1ZS. 2. The applicant has filed application for advance ruling in Form ARA-01 and submitted as under- (1) They are engaged in the business of erection, procurement and commissioning (‘EPC’) of…