Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

PRECISION AUTOMATION AND ROBOTICS INDIA LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Rohit Jain
Sunil Sonawane
Res. Counsel
Na

Petitioner / Applicant

PRECISION AUTOMATION AND ROBOTICS INDIA LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jun 13, 2018
Order No.

GST-ARA-39/2017-18/B-46

Citation

2018(6) TAXREPLY 202
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

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 the MGST Act”] by Precision Automation and Robotics India Limited, the applicant, seeking an advance ruling in respect of the following question : Whether the activity of supply and installation of ‘car parking system’ would qualify as immovable property and thereby ‘works contract’ as defined in Section 2(119) of the CGST Act. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a refere....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
29
Apr
S
M
T
W
T
F
S
30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)