Cochin Port Trust ., In re
Date: April 2, 2023
Subject Matter
GST applicable on works contract services provided for the construction of a jetty for the Indian Coast Guard
Summary
The ruling refers to a series of questions raised by an applicant regarding the classification of their activity as per the MoU dated 03.04.2017 and the applicability of certain notifications under the provisions of the CGST Act 2017. The questions p…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s. Cochin Port Trust thereinafter referred to as the applicant] is an entity formed under the Major Ports Act, 1963 and is engaged in providing – Port Services”. The Indian Coast Guard, having its office at District Head Quarters No.4, Indian Coast Guard, Kalavathy Road, Fort Cochin — 682001 thereinafter re…