Case Law Details
Case Name : In re The Indian Hume Pipes Company Ltd. (GST AAAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP/AAAR/05/2023
Date of Judgement/Order : 10/03/2023
Related Assessment Year :
Courts :
AAR Uttar Pradesh Advance Rulings
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In re The Indian Hume Pipes Company Ltd. (GST AAAR Uttar Pradesh)
18% GST applicable to works contract services provided to UP Jal Nigam
The AAAR, Uttar Pradesh in the case of M/s the Indian Hume Pipes Company Ltd. (Appeal Order No. 05/AAAR dated March 10, 2023) has held that, the assessee providing works contract services to Uttar Pradesh Jal Nigam (“UP Jal Nigam”), a government authority, would be liable to pay GST @ 18%.
Facts:
M/s. Indian Hume Pipe company Ltd. (“the Appellant”) undertakes contracts for construction of head works sumps, pump rooms, laying jointing of pipeline and commissioning and maintenance of the entire work for water supply projects/ sewerage projects/ facilities.
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