Case Law Details
In re IDMC Limited (GST AAAR Gujarat)
In a recent decision by the Appellate Authority for Advance Ruling (AAAR) in the case of M/s. IDMC Limited, the issue at hand revolved around the classification of the supply of a cattle feed plant under the Goods and Services Tax (GST) regime. The appellant sought clarification on whether the contract, involving the supply of equipment, machinery, erection, installation, and commissioning services with or without civil work for a cattle feed plant, should be considered a composite supply of works contract.
Context and Legal Framework
The appeal was filed under Section 100 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Gujarat Goods and Services Tax Act, 2017 (GGST Act). The appellant questioned the ruling provided by the Gujarat Authority for Advance Ruling (GAAR) in Advance Ruling No. GUJ/GAAR/R/2022/14 dated 14.03.2022.
Appellant’s Queries
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