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Case Law Details

Case Name : In re Immense Construction Company (AAR Telangana)
Appeal Number : TSAAR Order No.23/2023
Date of Judgement/Order : 13/11/2023
Related Assessment Year :
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In re Immense Construction Company (AAR Telangana)

Explore the AAR ruling on GST exemption for Immense Construction Company in Telangana. Analysis of works contracts and procurement implications.

Introduction: This article delves into the recent AAR ruling in Telangana regarding the GST exemption for works contractors and its implications on procurement. The case involves Immense Construction Company and its sub-contract with THE INDIAN HUME COMPANY LTD.

Detailed Analysis: The applicant, Immense Construction Company, sought an advance ruling on whether the services provided to THE INDIAN HUME COMPANY LTD. are covered by GST exemption (Notification No. 12/2017). The contract involves the operation and maintenance of water supply projects, and the applicant argues that their services qualify as pure services exempted from GST.

The AAR analyzed the nature of works contracts, specifically focusing on the supply of works contract services by a contractor and the procurement of works contract services. The ruling clarifies that, under the CGST Act, these are two independent taxable events.

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