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COCHIN PORT TRUST
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S.L. SREEPARVATHY
ABRAHAM RENN
Pet. Counsel
Radhesh L. Bhat
Res. Counsel
---

Petitioner / Applicant

COCHIN PORT TRUST
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Apr 3, 2023
Order No.

KER/08/2023

Citation

2023(4) TAXREPLY 7611
Original Order
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ORDER

1. M/s. Cochin Port Trust [hereinafter referred to as the applicant] is an entity formed under the Major Ports Act, 1963 and is engaged in providing “Port Services”. The Indian Navy, Naval Base, Kochi (hereinafter referred to as IN) and the Board of Trustees of Port of Cochin, a body corporate under the Major Port Trusts Act, 1963 (referred to as CoPT in the MoU) have entered into an MoU dated 22.02.2019 for the reconstruction, of North Jetty at NSRY (Kochi) Naval Base, Kochi for Indian Navy by CoPT on Deposit Work terms. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions....

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