Case LawGST-ARA-33/2020-21/B-47
Mahalakshmi BT Patil Honai Construction ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- April 12, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
GST on supply of works contract predominantly involving earth work
Works Contract
Summary
In the subject case we find that the applicant, vide the impugned Contract/Work Order, is involved in activities consisting of Earth Work such as Excavation for Tunnel, removing of excavated stuff, fabrication, transporting, providing steel support,…
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. MAHALAKSHMI BT PATIL HONAI CONSTRUCTION (JV) , the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the said contra…