Ion Exchange India Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- September 15, 2021
- Type:
- Advance Ruling
- Members:
- J P Meena, M S Kavia
Subject
Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%
Summary
The activities of supply designing & engineering, installation, Commission of Project under EPC contract by the applicant shall attract GST @18% (9% CGST and 9% SGST) under S.No. 3 Heading 9954 (ii) of the Notification No. 11/2017 Central Tax (Ra…
Judgement
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. > At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain pr…