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M/S. NIKHIL COMFORTS
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
S.s.gadkari
Nandkishor Nemade
Res. Counsel
Na

Petitioner / Applicant

M/S. NIKHIL COMFORTS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date May 24, 2019
Order No.

GST-ARA-127/2018-19/B-59

Citation

2019(5) TAXREPLY 706
Original Order
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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. NIKHIL COMFORTS, the applicant, seeking an advance ruling in respect of the following question. The transaction would be classifiable to cover under the definition of “works contact** liable to SGST/IGST covered under Sr. no. 3 item no 3 of notification No 20/2017 (Central tax (rate) dated 22/08/2017. OR The transaction is Composite supply liable to co 14% being principal goods involved is Air-Conditioner which falls to cover under schedule IV, Sr. no 119 of notification No 1/2017 (Central tax rate) dated 28/06/2017 At the outset, we would like to make it clear that the provisions of both the C....

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