HYT Engineering Company Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- January 24, 2022
- Type:
- Advance Ruling
- Members:
- Abhishek Chauhan, Vivek Arya
Subject
Service of installation, testing, commissioning and electrical works attached to a concrete base is not works contract
Summary
The activities of installation, commissioning, testing, supplying mechanical work and electrical work are not in respect of immovable property as the Machinery and plant is attached to concrete base to prevent vibration/wobble free operation and prev…
Judgement
1. M/s HYT Engineering Company Private Limited, New Electric Loco Shed, Opp Saiyedpur Railway Station, Chochakpur Saidpur Road, Saiyedpur Bhitri, Ghazipur-233304 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACH5158H1ZI. 2. The applicant has filed application for advance ruling in Form GST ARA-01 and submitted as under- (1) They had entered into J…