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TaxReply India Pvt Ltd

M/S. SHRIRAM EPC LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD .S
B.S. THYAGARAJABABU
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

M/S. SHRIRAM EPC LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 20, 2020
Order No.

KER/89/2020

Citation

2020(5) TAXREPLY 3242
Original Order
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ORDER

1. M/s Shriram EPC Ltd (hereinafter referred to as the “applicant”) had received a work order from Mis Kerala Feeds Ltd, Thrissur during 2014, for the work of design and engineering, supply, erection, testing and commissioning of structural, Mechanical, Electrical and Instrumentation equipments / works for the setting up of 500 TTD Cattle Feed Plant project at Thodupuzha. Even though it was single tender, for execution purpose, it has been split up into three orders viz (i) Design and Engineering (ii) Supply of materials under sale in transit and (iii) Erection and installation of goods. As on the date of implementation of the Goods and Services Tax, almost 70% of the work was over and a large quantity of mechanical, electrical raw materials and other parts of the project was lying at the worksite. 2. The majority of the items were supplied by vendors who were in the exempted sectors and there was no cenvatable excise invoices. Even in respect of items procured from ....

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