Case LawGST-ARA- 06/2021-22/B-24
Kapil Sons Explosives LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- February 18, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
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…
Judgement
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…