Mahalakshmi Infraprojects Private Limited ., In re
Date: April 18, 2022
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
Subject Matter
GST on works contract for earth work relating to excavation for tunnel
Summary
Question 1:- If the tax rate of M/s. Mahalxmi B T Patil Honai Constructions JV is NIL as per SI No 3A-Chapter No. 9954 as per Notification No. 12/2017- C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-C.T.(Rate) dated 25.01.2…
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 INFRAPROJECTS PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. If the tax rate of M…