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Case Law Details

Case Name : In re Cable Corporation of India Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-63/2018-19/B-134
Date of Judgement/Order : 03/11/2018
Related Assessment Year :
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In re Cable Corporation of India Limited (GST AAR Maharashtra)

Whether the supply of transportation services, (two separate agreements with respect to the supply of goods and services), will be exempt from the levy of GST in terms of SI. no. 18 of the Notification No. 12/2017?  

From the detailed facts of the case as put before us, as per the first and second contracts referred above there is no doubt that both these contracts consisting of cross fall breach provisions are in the nature of ‘Composite supply of Works Contract’ which is a service & would be taxable @ 18% in terms of Sr. No. 3(11) of Notification No. 11/2017 – Central tax (Rate) dated 28.06.2017 & artificial bifurcation of contracts & scope of work as claimed by the applicant to go out of the scope of correct tax liability is not legal and proper.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,(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”] by Cable Corporation of India Limited, the applicant, seeking an advance ruling in respect of the following issue.

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