Case Law Details
Case Name : In re Leena Power Tech Engineers Pvt Ltd (GST AAR Maharashtra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Leena Power Tech Engineers Pvt Ltd (GST AAR Maharashtra)
Question 1:- Whether CIDCO is covered under the definition of the term ‘Government Entity’ as per Notification No. 31/2017 – Central Tax (Rate) dated 13 October 2017?
Answer:– Answered in the affirmative.
Question 2:- If CIDCO falls under the definition of Government Entity, Then Kindly also Clarify Whether the tax rate of 12% (CGST 6% + SGST 6%) is applicable to the contract entered into by the Applicant with CIDCO, in pursuance of Notification No. 24/2017 – Central Tax (Rate) dated 21 September 2017 ...
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As per Notification No.11/2017 Central Tax 28.06.2017 Clause (VI) (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017
Question As below:
Contractor provides work contracts as defined above, to Raichur Power Corporation Limited (RPCL), Please let me know the GST Rate applicable for raising the invoice by contractor to RPCL?
NOTE: we don’t know the nature of activity of RPCL relating to business, commerce, industry or profession? or educational, clinical or cusltural establishment, please advise us at the earliest?