Case LawRAJ/AAR/2021-22/20
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.
ClassificationWorks ContractComposite SupplyPrincipal Supply
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…