IDMC Ltd ., In re
Date: December 7, 2023
Subject Matter
Supply of a functional Cattle Feed Plant, inclusive of its Erection, Installation and Commissioning is a works contract @ 18% GST. AAR ruling upheld.
Summary
The case law discusses the classification of the supply of cattle feed plant, involving the supply of equipment/machinery along with erection, installation & commissioning services without civil work, to ascertain whether it should be treated as…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter…