Consulting Engineers Group Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- September 6, 2021
- Type:
- Advance Ruling
- Members:
- J P Meena, M S Kavia
Subject
Rajasthan Urban Drinking Water Sewerage & Infrastructure Corporation Limited (RUDSICO) is not a Governmental authority
Summary
Q. Whether the ‘Project Management Consultancy’ services provided to Rajasthan Urban Drinking Water Sewerage and Infrastructure Corporation (RUDSICO) under Rajasthan Secondary Towns Development Sector Project, where Invoice is raised by t…
Judgement
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST 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 provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…