L & T Hydrocarbon Engineering Ltd ., In re
Date: September 12, 2021
Subject Matter
EPC contract for upgradation of facilities at an oil field is classifiable as a "work contract" as not as "Support service to mining"
Summary
The case law discusses the classification of services provided under an Engineering, Procurement, and Construction (EPC) contract for the upgradation of certain facilities at the Mangla oil field. The applicant contended that their services should be…
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. > At the outset, we would like to make it clear that the provisions of both…