Case LawSTC/AAR/01/2022
Triveni Engicons Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Chhattisgarh
- Date:
- May 2, 2022
- Type:
- Advance Ruling
- Members:
- Sonal Mishra, Rajesh Singh
Subject
GST on the construction of railway infrastructure facilities
Works Contract
Summary
i. For the proposed feeder line of East West Rail Corridor within the leasehold boundary of project for coal evacuation through Rail at Gevra Opencast of Gevera Area of SECL the rate of tax would be 12% [ CGST @6% + CGGST @6%) as stipulated under ent…
Judgement
1. M/s Triveni Engicons Private Limited Raigarh, Chhattisgarh, 496001 GSTIN-22AABCT4589R1ZN [hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 dated 02/02/2022 enclosing duly filled in Form ARA-01 (the application form for Advance Ruling) along with certain annexure and attachments seeking advance ruling as to- Wha…