Kapil Sons Explosives LLP ., In re

Date: February 18, 2022

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
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Subject Matter

GST on supply of drilling & blasting Services using explosives to CIDCO

Works Contract

Summary

Q . Whether the work of drilling and blasting with explosives, which has been sub contracted to the applicant, falls under Sr. No. 3 (x) of Notification No 11/2017-CT (Rate) dated 28.06.2017. Impugned service supplied by the applicant will be covered…

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 Explosives LIP, the  applicant, seeking an advance ruling in respect of the following question. 1. Whether the activity to be carried by…

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