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Case Law Details

Case Name : In re Madhya Pradesh Power Generating Company Limited (GST AAR Madhya Pradesh)
Appeal Number : Order No. 21/2020
Date of Judgement/Order : 18/12/2020
Related Assessment Year :
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In re Madhya Pradesh Power Generating Company Limited (GST AAR Madhya Pradesh)

In respect of first question, regarding classification of supply in Entry No. 6 of Schedule II to the GST Act we are unable to answer the question on account of insufficient information provided by the applicant.

Further in respect of first question, regarding applicability of the Advance Ruling in the matter of Kalyan Toll Infrastructure Ltd we have to state that the Advance Ruling in the matter of Kalyan Toll Infrastructure Ltd is not applicable to the Applicant on account of the provisions of Section 103 of the GST Act.

 In respect of the second and third question regarding the rate of GST on supplies made under different contracts, in the absence of the copies of the contracts we are unable to give our ruling.

Read Also AAAR: Advance ruling is limited to applicant & the concerned or jurisdictional officer

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