Case Law Details
In re GDCL – EMIT JV (GST AAR Uttarakhand)
i) Outward supply of Operation & Maintenance of sewerage treatment plant of 26 MLD capacity at LakkarGhat, Rishikesh, Dehradun, State of Uttarakhand to Uttarakhand PeyJal Nigam is not exempted under notification no. 2/2018-Central Tax (Rate) dated 25.01.2018 and 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and 138/2018/18(20)/XXVII(8)/2017/CTR-2, Dehradun dated 06.02.2018.
ii) Inward supplies directly received for the above supply of services are also not exempted.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTARAKHAND
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. GDCL – EMIT JV, Gali No.6, Nirmal Bagh-B, Vishthapit Colony, Pashulok, District- Dehradun, Uttarakhand there in after referred to as ‘the applicant’) is registered with the GSTN having Registration No. 05AAEAG3088P1Z9and seeking advance ruling on the following question:-
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