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TaxReply India Pvt Ltd

PURANIK CONSTRUCTION PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Gourav Sogani
Res. Counsel
Na

Petitioner / Applicant

PURANIK CONSTRUCTION PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Mar 20, 2019
Order No.

GST-ARA-99/2018-19/B-31

Citation

2019(3) TAXREPLY 630
Original Order
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ORDER

PROCEEDINGS (Under section 98 of the Central and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The, resent 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”] by Puranik Construction Pvt. Ltd.., the applicant, seeking an advance ruling in respect of the following question:- The question / issue before Your Honor is eligibility of Notification 01/2018-CentraI Tax (Rate) dated 25.01.2018 which provides for concessional rate of GST @ 12% on supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP. 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 any dissimilar provisions,....

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