Uttarakhand Peyjal Sansadhan Vikas Evan Nirman Nigam ., In re

Date: February 21, 2024

Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Anurag Mishra, Vivekanand Maurya
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Subject Matter

No RCM on services provided by Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam to THDC India Limited

Input Tax CreditReverse Charge MechanismLocal Authority

Summary

The case revolves around the applicability of the Reverse Charge Mechanism (RCM) concerning services provided by Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam to THDC India Limited. It explores whether these services fall under forward charge,…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTRAKHAND  This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods &, Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam, Mohini Road, Dehradun…

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