The Indian Hume Pipe Company Limited ., In re
Date: February 7, 2023
Subject Matter
Supply of Services Bangalore Water Supply and Sewerage Board attracts 18% GST. AAR ruling upheld.
Summary
BWSSB have declared their constitution of business as a ‘local authority’ since Section 9(2) of the BWSSB Act states that for the purposes of the said Act, the Board shall be deemed to be a local authority. However, when it comes to deter…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…