Case Law Details
Case Name : In re Nikhil Comforts (GST AAAR Maharashtra)
Related Assessment Year :
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
In re Nikhil Comforts (GST AAAR Maharashtra)
The Maharashtra Appellate Authority for Advance Ruling while confirming the order of the Maharashtra Advance Ruling Authority held that the contract in the impugned case is though a composite supply not for immovable property, and therefore does not fall under the definition of ‘works contract’. The principal supply in the case is of Air conditioning units and the entire contract is taxable @ 28%.
The supply of goods and services are conjoin
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.