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Case Law Details

Case Name : In re Uttarakhand Peyjal Sansadhan Vikas (GST AAR Uttarakhand)
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In re Uttarakhand Peyjal Sansadhan Vikas (GST AAR Uttarakhand)

In the case of “In re Uttarakhand Peyjal Sansadhan Vikas (GST AAR Uttarakhand),” the core issues revolve around the applicability of the Reverse Charge Mechanism (RCM) concerning services provided by Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam to THDC India Limited. This ruling also explores whether these services fall under forward charge, who bears the tax liability, and the entitlement to Input Tax Credit (ITC) on the GST deposited.

Context and Background:

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