Project is falling under "other than On-going Projects" - New ...

Case Laws GST

August 8, 2022

Project is falling under "other than On-going Projects" - New project or not - The Notification No. 03/2019 makes a distinction between ‘Ongoing project’ in clause (xx) of Para 4 and ‘Other than ongoing project’ in clause (xxviii) of Para 4. Accordingly ‘Other than ongoing project’ means a project which commences on or after 01.04.2019. Therefore the project undertaken by the applicant does not fall under this definition as claimed by him in the statement of facts submitted separately on 21.12.2021 - AAR

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Project is falling under "other than On-going Projects" - New ...

Case Laws GST

August 8, 2022

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