GST on Various Services provided by Ordnance Factory Bhandara

In re General Manager Ordnance Factory Bhandara (GST AAR Maharastra) 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 GENERAL MANAGER ORDNANCE FACTORY BHANDARA, the applicant, seeking an advance ruling in respect of the following questions. 1) Being a part of the Ministry of Defence, Government of India, whether they are liable to pay GST Advance on the following supply of services: a) Liquidated damages deducted fro...