Case Law Details
Case Name : In re KSC Buildcon Private Limited (GST AAR Rajasthan)
Related Assessment Year :
Courts :
AAR Rajasthan Advance Rulings
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In re KSC Buildcon Private Limited (GST AAR Rajasthan)
Applicant is providing a support to M/s AMP in extraction of mineral and therefore it is a kind of supplying support Service. Whereas the supply cannot be categorized as that of goods due to the fact that minerals and mining site both are under the ownership of M/s AMP throughout agreement and post-agreement too. The applicant is just facilitating/supporting M/s AMP in extraction of the mineral. Thus the activity undertaken by the applicant is a ‘Service’ under CZGST Act, 2017.
Whereas, the mineral extracted by the applicant fr...
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MY Client providing the fallowing services can u please suggest SAC codes for these
Crushing Activity
Shifting
Equipment hiring
Loading of Coal Etc
Blasting Service with Material