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STERLITE TECHNOLOGIES LIMITED.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Rohit Jain
Res. Counsel
Na

Petitioner / Applicant

STERLITE TECHNOLOGIES LIMITED.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Mar 22, 2019
Order No.

GST-ARA-106/2018-19/B-34

Citation

2019(3) TAXREPLY 667
Original Order
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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 MGST Act”] by Sterlite Technologies Limited, the applicant, seeking an advance ruling in respect of the following questions. Whether the supply of goods or services for ‘setting up of network’ would qualify as ‘works contract’ as defined in Section 2(119) of the CGST Act? If supplies contemplated as per the contract with BSNL are not treated as works contract, can these continue to qualify as composite supply? if yes what is the principle supply? and What is the rate of tax applicable to the supplies made under the contract? At the outset, we would like to make it clear that the provis....

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