Case LawAAR No. 11/AP/GST/2024
Visakha Trades (GST AAR Andhra Pradesh)
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- July 15, 2024
- Type:
- Advance Ruling
- Members:
- K.Ravi Sankar, B. Lakshmi Narayana
Subject
Applicant must have a specific maintenance contract to qualify as a MRO service provider
Summary
The applicant, engaged in Works Contract Services and hospitality upgrading works onboard ships, was awarded a tender by the Naval Dockyard in Visakhapatnam. They sought clarification from the Advance Ruling Authority regarding whether their services…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 1. Preamble: 1.1 At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions,…