Naachimaar Engineering Constructions ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 14, 2023
- Type:
- Advance Ruling
- Members:
- R Gopalsamy, N Usha
Subject
Composite supply of works contract to Tirunelveli Smart City Limited (Gov. Authority) attracts 18% GST
Summary
The ruling relates to a contractor providing works contract services to Tirunelveli Smart City Limited. The applicant argues that Tirunelveli Smart City Limited should be considered a 'Local Authority' and that a GST tax rate of 12% is applic…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU The applicant M/s Sri Naachimaar Engineering Constructions, having registered premises at No. 7/3, Pudumarappanur, Mohanur, Ariyur Post, Namakkal District, PIN – 637015 (hereinafter referred to as Applicant) is registered under the GST Act 2017 vide GSTIN 33ABHFS4082Q1ZL. The Applicant has sought Advance Ruling on the fo…