Case Law Details
Case Name : In re Continental Engineering (GST AAR Andhra Pradesh)
Related Assessment Year :
Courts :
AAR Andhra Pradesh Advance Rulings
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In re Continental Engineering (GST AAR Andhra Pradesh)
Whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime and If the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be discharged by the applicant?
AAR held that it is a fit case for rejection as the applicant approached the Authority for Advance Ruling for clarification while it is still pending with the Revenue on the same issue but under different provisions i.e., under refund provisions of the Act.
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