Agrawal Buildcon ., In re

Date: June 15, 2022

Court: Authority for Advance Ruling
Bench: Chhattisgarh
Type: Advance Ruling
Judge(s)/Member(s): Sonal Mishra, Rajesh Singh
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Subject Matter

No change in GST with effect from 1.1.2022 on composite supply of works contracts supplied by way of construction, erection, commissioning, or installation of original works pertaining to railways.

Works Contract

Summary

i. The benefit of entry at Sl.no. 3(v)(a) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended, vide Notification 01/2018 Central Tax (Rate) dated 25.01.2018 and various other amendments from time to time, lastly amended vide No…

M/s Agrawal Buildcon, C/o Agrawal Traders, Main Road, Korba, Chhattisgarh, 495677 (here in after referred to as the applicant) GSTIN-22ASSPA1067D1Z7 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-Ol (the application form for Advance Ruling) along with certain annexure and attachments seeking advance ruling a…

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