Case LawGST-ARA-65/2021-22/B-57
KPC Projects Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- May 4, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
18% GST on Composite Supply of hospital construction works for Govt Entity
Works Contract
Summary
Since the impugned service is expected to commence only at a future date, in view of the amended Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 , the impugned activity is not covered under Sr. No. 3 (vi) mentioned above and theref…
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. KPC Projects Ltd., the applicant, seeking an advance ruling in respect of the following questions.- 1. In view of the construction services provided by t…