Ion Exchange India Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- December 20, 2023
- Type:
- Advance Ruling
- Members:
- Mahendra Ranga, Ravi Kumar
Subject
Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%. AAR ruling upheld.
Summary
The case law involved an appeal challenging the Advance Ruling pronounced by the Authority for Advance Ruling (AAR) for Rajasthan regarding the classification of supply under an Engineering, Procurement, and Construction (EPC) contract for the provis…
Judgement
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN 1. M/s ION Exchange (India) Limited, Plot No. 186, 22 Godam, Jaipur (Rajasthan)-302006 (herein after referred as Appellant) submitted that they are engaged in the business of water treatment, waste-water treatment and its recycling. They are registered under the Central Goods & Service tax Act 2017 having r…