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Case Law Details

Case Name : In re Sterlite Technologies Limited (GST AAAR Maharashtra)
Appeal Number : Advance Ruling No. MAH/AAAR/KS-RM/17/2022-23
Date of Judgement/Order : 07/02/2023
Related Assessment Year :
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In re Sterlite Technologies Limited (GST AAAR Maharashtra)

The supply under the contract for setting of Naval Communication Network for Indian Navy from 1.4.2019 to 31.12.21 are held as falling under entry at serial number 3(vi)(a) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 and accordingly taxable at 6% under CGST and 6% under SGST or 12% under IGST Act.

Read AAR: 18% GST payable on setting of Naval Communication Network

FULL TEXT OF THE ORDER OF APPELLATE  AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

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