Indian Hume Pipe Company Ltd ., In re

Date: June 5, 2023

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): R Gopalsamy, N Usha
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Subject Matter

Supply of service to Tamilnadu Water Supply and Drainage Board (Gov. Authority) attracts 18% GST.

Works ContractGovernmental Authority

Summary

The case involves an applicant seeking a determination of the tax liability on the supply of services to M/s Tamilnadu Water Supply & Drainage Board. The question at hand is the rate of tax applicable on the supply of services by the applicant to…

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMIL NADU M/s The Indian Hume Pipe Company Limited , B2, 2nd Floor, New No.361, Old No. 173, LE ROYAL RITEROOF, Lloyds Road, Gopalapuram, Chennai 600086 (hereinafter referred to as the Applicant’) is registered under the GST Acts with GSTIN: 33AAACT4063D1ZT. The applicant undertakes contracts for construction of head works, Sumps, Pump Room…

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