Case LawAdvance Ruling No. RAJ/AAAR/7/2023-24
Kalpataru Projects International Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- December 18, 2023
- Type:
- Advance Ruling
- Members:
- Mahendra Ranga, Ravi Kumar
Subject
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.
ClassificationWorks ContractComposite SupplyPrincipal Supply
Summary
The case involves an appeal seeking to challenge the order of the Authority for Advance Ruling (AAR) regarding the classification of activities performed under an Engineering, Procurement, and Construction Contract (EPC contract) for M/s Vedanta Limi…