Case LawAdvance Ruling No. GST-ARA-67/2021-22/B-53
Rockline Construction ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 29, 2026
- Type:
- Advance Ruling
- Members:
- Himani, Dipak
Subject
Composite Supply for Sewerage Scheme to Local Authority Eligible for Exemption Under Entry 3A
ExemptionLocal Authority
Summary
The application for advance ruling is allowed . The supply of works contract for an underground sewerage scheme to a local authority is eligible for exemption under Entry 3A of Notification No. 12/2017-Central Tax (Rate), provided the value of goods…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGS…