GST on design, supply, installation, testing and commissioning of onboard train collision avoidance system (TCAS)

In re Kernex TCAS JV (GST AAR Telangana) 1. M/s. Kernex TCAS JV, Plot No 38 TO 41, Hardware Technology Park, TSIIC Layout, Maheswaram Mandalam, Ranga Reddy, Telangana – 501510 (36AAUFK6458J1ZI) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the ...