Cummins India Limited ., In re
Date: June 21, 2022
Subject Matter
Division of the single Tender to answer particular situations and ignore other situations will not be the right way to go forward
Summary
We observe that the Tender is for one Work Order comprising of different types of activities and arrangements all under one document and the applicant wants this Authority to divide the impugned activities artificially in four parts and answer the qu…
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. Cummins India Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether arrangement for overhaul and repa…