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STRUCTURES INDIA ANZ PROJECT MANAGEMENT SERVICES PVT. LTD.
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
ABRAHAM RENN
Pet. Counsel
O. K. Pramod
Res. Counsel
---

Petitioner / Applicant

STRUCTURES INDIA ANZ PROJECT MANAGEMENT SERVICES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jun 25, 2022
Order No.

KER/140/2021

Citation

2022(6) TAXREPLY 6491
Original Order
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ORDER

1. M/s. Structures India ANZ Project Management Services Pvt. Ltd (hereinafter referred to as the applicant) is engaged in supplying services of geotechnical investigation for civil works or infrastructure construction works, preparation of detailed project reports related to civil works/infrastructure construction works, architectural and engineering design for civil works/infrastructure works and project management services for civil works or infrastructure construction works. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued th....

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