Case LawGST-ARA- 80/2019-20/B-25
Sterlite Technologies Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- February 18, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
18% GST on setting up of Naval Communication Network
Works Contract
Summary
The applicant has submitted that it had previously approached for advance ruing in the same matter and that this Authority had ruled that (i). The supply of goods or services for ‘setting up of network’ would qualify as a composite supply…
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. Sterlite Technologies Limited , the applicant, seeking an advance ruling in respect of the following question. What is the rate of tax applicable to…