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Goods and Services Tax

Benefit of concessional rate of GST on Works Contract for Excavation Work

Case Law Details

Case Name
In re B.T. Patil & Sons Belgaum Construction Private Limited (GST AAR Maharashtra)
Date of Judgement/Order
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Advertisement In re B.T. Patil & Sons Belgaum Construction Private Limited (GST AAR Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. B.T. PATIL & SONS BELGAUM CONSTRUCTION PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions: A) If the tax rate of M/s. Mahalaxmi B T Patil Honai Constructions JV (Referred to as JV) is NIL as per SI No...
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