Sterlite Technologies Limited ., In re
Date: February 7, 2023
Court: Appellate Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): D K Srinivas, Rajiv Mital
Subject Matter
12% GST on setting up of Naval Communication Network. AAR ruling set aside.
Summary
Supply of services made by appellant to the BSNL is fulfilling all the requirements and conditions of the entry at serial number 3 clause (vi) (a). Hence, the appeal filed by the appellant is allowed and second order of ARA (Maharashtra Advance Rulin…
1. At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Maharashtra GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Maharashtra GST Act, 2017. 2. The present app…