A2Z Infra Engineering Ltd., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Chhattisgarh
- Date:
- November 14, 2018
- Type:
- Advance Ruling
- Members:
- Ashok Pandey, Sangeetha P
Subject
Works contract services provided to Chhattisgarh State Power Distribution Company being predominantly for commercial use, the said services attract 18% GST
Summary
The applicant supplies works contract services involving the supply of goods and services to Chhattisgarh State Power Distribution Company Ltd. (CSPDCL).The applicant filed an application before the Authority for Advance Ruling requesting advance rul…
Judgement
At the outset, we would like to make it clear that the provisions of both the CGST Act and the CGGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the CGGST Act. The present appeal has been filed under Section 100 of the Central Good…