Supply or not - future contracts - works contract services - ...

April 3, 2024

Case Laws GST AAR

Supply or not - future contracts - works contract services - pure services or not - supply related to the business of pumping stations and reservoirs - The Authority rejected the application for a concluded supply, as advance rulings are only applicable to ongoing or proposed transactions. The Authority reaffirmed that advance rulings are limited to ongoing or proposed transactions, as per the Act's definition. - Future contracts for works contract services were deemed not covered by the exemption notification. Therefore, the application for future transactions was also rejected.

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Supply or not - future contracts - works contract services - ...

April 3, 2024

Case Laws GST AAR

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