L & T Hydrocarbon Engineering Ltd ., In re
Date: December 18, 2023
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". AAR ruling upheld.
Summary
The case law involves an appeal challenging the Advance Ruling for the classification of activities undertaken by the appellant under an Engineering, Procurement and Construction (EPC) contract with M/s Vedanta Limited. The appellant sought clarifica…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN (Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specif…