RAJ./AAAR/06/2018-19 of Nagaur Mukundgarh Highwys (P) Ltd., Udaipur
GST AAARRAJ./AAAR/06/2018-19
Case brief
from the order text
What is this about?
Nagaur Mukundgarh Highwys (P) Ltd., Udaipur…
Case summary
From the record, as published by the registry
Recorded against
(I) Annuity payment is exempted from GST in terms of Entry No.23A of the Notification No.12/2017-Central Tax (Rate) Dt.28.6.2017. However only 50% ITC of GST paid on Input & Input services used in the construction phase, is available (II) Full ITC of the GST paid on Input & Input services used in the O&M phase is available.
Filed as