In a recent ruling the Telangana State Authority For Advance Ruling (TSAAR) held that the Goods and Service Tax (GST) is applicable on the proposed receipt of money in case of Arbitration claims awarded for

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no Service Tax is leviable on goods component of composite works contract as VAT has been paid. The appellant, M/s Touchstone

The Maharashtra Authority of Advance Ruling (AAR) ruled that 12% GST be charged by the sub-contractor to the main contractor on Work Contract Services on Construction of Roads. The Applicant is providing work contract service

The Chhattisgarh Authority for Advance Rulings ( AAR ) has recently ruled that the construction undertaken by the applicant- , other than construction of railway lines is not a composite supply to the works contract,

The Gujarat Authority for Advance Ruling (AAR) has ruled that no ITC is available on the structure/shed erected on the left side of the Sand mill and spray dryer and on the structure/shed/roof. The applicant

The Maharashtra Authority of Advance Ruling (AAR) has held that 12% GST payable on Composite Supply of works contract for Construction of tunnel. The applicant, M/s Kapil Sons, is registered under GST and engaged in

The Advanced Authority Ruling (AAR) of Chhattisgarh ruled that the notification no. 20/2017 amended the tax rate from 18% to 12% on Composite Supply of Works Contract only applied prospectively. The applicant engaged into a

The Ministry of Railways, last week, included the Cost Accountants along with Chartered Accountants to certify worksheet of tax liability before the GST and after GST to be submitted by contractors. In October 2017, the

The Telangana Bench of J. Laxminarayana and B. Raghu Kiran, IRS of Authority for Advance Ruling (AAR) ruled that 18% Goods and Services Tax (GST) is applicable on Electrical works contracts done to the government

The Authority for Advance Rulings (AAR), Uttarakhand has held that construction of shaheed dwaf fall under the definition of supply of works contract service and GST is applicable for the same. Garhwal Mandal Vikas Nigam

In a significant ruling, the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that any demand after 1.6.17 on composite contracts under construction of complex service or commercial industrial

The West Bengal Authority of Advance Ruling in an application filed by Skipper Ltd. held that GST is payable on to inland/local transportation, insurance, delivery of materials and storage of goods supplied for construction, erection,

The Authority for Advance Ruling ( AAR ), Kerala has held that the supply of works contracts awarded by the Government and the Central University of Kerala would attract 12 per cent GST. The authority

The Delhi Bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) in Ganesh Narayan Sharma vs. C.C.E. & S.T., set aside the Service Tax demand made towards construction activity in the

The Gujarat Authority for Advance Ruling (AAR), recently ruled that input tax credit (ITC) is applicable for machinery foundation and structural supports, as included in definition of plant and machinery. The applicant, Colourband Dyestuff Pvt