Tecnimont Private Limited ., In re
Date: February 27, 2025
Subject Matter
Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service. AAR ruling upheld.
Summary
The case involves M/s. Tecnimont Private Limited (appellant), which entered into a turnkey contract with the Indian Oil Corporation Ltd. (IOCL) for engineering, procurement, and construction (EPC) work. The contract included a separate sale of import…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′ are pari materia and have the same provisions in like matter and differ from each…