Cochin Port Trust ., In re
Date: April 2, 2023
Subject Matter
GST applicable on works contract services provided for the reconstruction of a jetty for the Indian Navy
Summary
The ruling refers to a situation where a government entity is executing a project for the reconstruction of a jetty for the Indian Navy. The first question is about whether the services provided can be considered a works contract as defined in the CG…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s. Cochin Port Trust [hereinafter referred to as the applicant] is an entity formed under the Major Ports Act, 1963 and is engaged in providing “Port Services”. The Indian Navy, Naval Base, Kochi (hereinafter referred to as IN) and the Board of Trustees of Port of Cochin, a body corporate under the Major Port Trusts Ac…