Kalpataru Projects International Limited ., 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 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…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE 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…