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GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Concessional rate of duty - Works contract - tender agreement ...

GST

April 24, 2021

Concessional rate of duty - Works contract - tender agreement for wet leasing of Robotic spot-welding machine and laser cutting and welding machine - comprehensive Annual Maintenance Contract (AMC) - it is evident that when the activity is not in the capacity of ‘Public authority’, then the activity is for ‘business’ only. ICF is putting up the said Plant to manufacture Stainless Steel coaches, which is not an activity undertaken as a ‘Public Authority’ and therefore, the benefit of the above entry is not applicable to the appellant in respect of CAMC as claimed by them and we hold so. - AAAR

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