MAH/AAAR/SS-RJ/09/2018-19 of M/s. Maharashtra State Power Generation Company Limited
GST AAARMAH/AAAR/SS-RJ/09/2018-19
Case brief
from the order text
What is this about?
M/s. Maharashtra State Power Generation…
Case summary
From the record, as published by the registry
Recorded against
The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding that the Liquidated Damages payble by the contractor the Appellant will come under the entry 5(e) of the Schedule II to the CGST Act and would fall under the Chapter Head 9997 and would attract GST at the rate of 18 %.
Filed as