ITL-KCPL JV ., In re

Date: August 10, 2022

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Amit Mishra
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Subject Matter

GST rate on supply of construction of Road

Works ContractComposite Supply

Summary

1. The supply of design and construction of Roads and utility Services of TP-1 Area do not constitute composite supply 2. GST rate on supply of construction of Road Service is as under : From 1-7-2017 to 17-7-22 12% {CGST 6% + SGST 6%} From 18-7-22 o…

M/s. Iron Triangle Ltd in JV with Krishna Corporation Pvt. Ltd. (hereinafter referred to as “the Applicant”) is a consortium being formed for carrying out design and construction of roads and services on EPC Basis. The applicant has received contract from Mandal Becharaji Special Investment Regional Development Authority at a price of Rs. 4.98.88,00,000/- to carry out the design and co…

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