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Case Name : In re Dedicated Freight Corridor Corporation of India Limited (GST AAR Gujarat)
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In re Dedicated Freight Corridor Corporation of India Limited (GST AAR Gujarat) The AAR Gujarat’s recent ruling on GST pertaining to the escrow deposit made by the Dedicated Freight Corridor Corporation of India Limited is a crucial development in the realm of indirect taxation. This article aims to provide an insightful analysis of the ruling, dissecting its various components and implications. Background: The applicant, a PSU under the Ministry of Railways, is engaged in the construction, maintenance, and operation of dedicated freight corridors through contracts with third-party cont...
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