Case LawGST-ARA- 27/2020-21/B-38
Worley Services India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 30, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
GST on PMC services
Classification
Summary
Question 1:- Whether the services provided by the Applicant are classified under SI. No. 24(ii) of heading 9986 of the Rate Notification as ‘Support services to exploration, mining or drilling of petroleum crude or natural gas…
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. Worley Services India Private Limited the applicant, seeking an advance ruling in respect of the following questions: A. Whether the services provided by…