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PETROFAC INTERNATIONAL UAE LLC
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

MAHENDRA RANGA
RAVI KUMAR SURPUR
Pet. Counsel
Rohit Jain
Rahul Khurana
Res. Counsel
---

Petitioner / Applicant

PETROFAC INTERNATIONAL UAE LLC

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Dec 12, 2023
Order No.

RAJ/AAAR/05/2023-24

Citation

2023(12) TAXREPLY 9026

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ORDER

At the outset, we would like to make it clear that the provisions of both Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017 are same, barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, in this order, a reference to the Central Goods and Services Tax Act, 2017 would also mean a reference to the corresponding provisions of Rajasthan Goods and Services Tax Act, 2017. The Appellant M/s Petrofac International UAE LLC, Hotel Kailash International, NH-15, By-pass Road, Barmer (Rajasthan)-344001 had entered into ‘EPC’ Contract with “Vedanta Limited” for providing various services. The Appellant have classified their services under SAC Heading No. 9954 earlier and after issuance of Notification No. 20/2019 -Central Tax (Rate) dated 30.09.2019, they had sought Advance Ruling before the AAR, Rajasthan to classify the said services under SAC heading 9986 or alternatively unde....

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