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2018 (10) TMI 1245 - AAR - GSTLevy of GST - Rate of tax - civil works contract for construction of roads, factory godown etc, for M/s. Madhepura Electric locomotive private limited, Madhepura (MEL) - exemption under N/N. 20/2017. Held that:- M/s. Madhepura Electric locomotive private limited, Madhepura (MEL) is a Joint Venture company, which is formed as a Special Purpose Vehicle (SPV) - Electric Locomotives will be manufactured by Madhepura Electric locomotive private limited, Madhepura, which will be suppled to Indian Railways against Valuable Consideration - also, the locomotives would be maintained by this company. The works contract are given by MEL to M/s. Tata Project pvt. ltd. for construction of factory, roads, godowns etc - Works done by M/s. Tata Project will get covered under Section 2(119), and the works done by Tata Project will not be connected to Railways. Ruling:- Works done by Appellant Tata Project is not connected to railways and is not covered under N/N. 20/2017-(tax), Sl. no. 3(V) - the same wil be taxable at 9% GST and 9% CGST.
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