MAH/AAAR/SS-RJ/16/2019-20 of Nikhil Comforts
GST AAARMAH/AAAR/SS-RJ/16/2019-20
Case brief
from the order text
What is this about?
Nikhil Comforts · The Maharashtra Appellate…
Case summary
From the record, as published by the registry
Recorded against
The Maharashtra Appellate Authority for Advance Ruling while confirming the order of the Maharashtra Advance Ruling Authority held that the contract in the impugned case is though a composite supply not for immoveable property, and therefore does not fall under the definition of ‘works contract’. The principal supply in the case is of Air conditioning units and the entire contract is taxable @ 28%.
Filed asAppellate Ruling
Case details
As recorded by the court registry
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