Case Law Details
In re Indian Hume Pipe Company Ltd. (GST AAR Uttar Pradesh)
Question a- Whether the supply of Services by the Applicant to M/s. UTTAR PRADESH JAL NIGAM is covered by Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w. Notification No.22/2021- Central Tax (Rate), dated 31st December, 2021.
Answer a- Answered in negative.
Question b- If the supplies as per Question a are covered by Notification No. 15/2021-Central Tax (Rate), dated 18th November, 2021, r/w. Notification No. 22/2021- Central Tax (Rate), dated 31st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies made w.e.f. 01-01-2022.
Answer b- Not answered as per reply of question a above.
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