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Wet-leasing classifiable under SAC 9973 Leasing or rental services with or without operator
Case Law Details
- Case Name
- In re HYT Sam India (JV) (GST AAAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Tamilnadu, Advance Rulings
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In re HYT Sam India (JV) (GST AAAR Tamilnadu)
Question Raised before AAAR
> Whether all the works awarded through the LOA together is a ‘Composite supply of Works Contract Service’ in as much as the tender floated is for “construction of shed, provision of M&Ps in ICF Shell / Furnishing Division, retro-fitment / re-conditioning / re-sitting / disposal of obsolete M&Ps of shell division including wet leasing of M&Ps and associated Electrical works on turn-key basis” and thereby the benefit of sl.No.3(v) of Notification No. 11/2017-C.T.(Rate) dated 28.06.20...
