Case Law Details
Case Name : In re Sreepati Ranjan Gope & Sons (GST AAR West Bengal)
Appeal Number : 06 of 2018
Date of Judgement/Order : 03/05/2018
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Sreepati Ranjan Gope & Sons (GST AAR West Bengal)
FULL TEXT OF ADVANCE RULING
1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway tracks, wants a ruling on the Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor’s labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor’s material and labour.
Advance Ruling is admissible on this question under Section 97(1) (a) of the CGST / WBGST Act, 2017 (hereinafter referred to as “the GST Act”).
The officer concerned raises no objection.
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