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KAPIL SONS EXPLOSIVES LLP
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T.R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

KAPIL SONS EXPLOSIVES LLP
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Feb 18, 2022
Order No.

GST-ARA-06/2021-22/B-24

Citation

2022(2) TAXREPLY 5281
Original Order
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ORDER

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” respectively] by M/s. Kapil Sons Explosives LLP, the applicant, seeking an advance ruling in respect of the following question.- 1. Whether the activity to be carried by the applicant shall be classified as supply of goods or services or a composite supply of 'works' contract'? 2. Whether the activity should be classified as Composite Supply of works contract under Entry 3(x) of Notification No. 11/2017-CT (R) dated 28.06.2017 i.e. provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central/State Government, Union territory, a local authority, a Governmental Authority or a Government Entity taxable at the rate of 5%? At the outset, we would like to make it clear that the provisions o....

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