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VIKRAM SARABHAI SPACE CENTER
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S.ANIL KUMAR
B.S.THYAGARAJABABU
Pet. Counsel
Hari
Res. Counsel
Na

Petitioner / Applicant

VIKRAM SARABHAI SPACE CENTER

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Apr 12, 2019
Order No.

KER/43/2019

Citation

2019(4) TAXREPLY 635

Original Order
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ORDER

Vikram Sarabhai Space Centre, Department of Space, Government of India entered into a contract with Tata Projects Ltd, Mumbai for design, fabrication, procurement, instrumentation and control and commissioning of Trisonic Wind Tunnel with Ejector System. The work involves fabrication of machineries, transportation of equipments to be attached to the system, construction of civil structure where the machinery is to be installed. Electrical works, integration of all bought out and fabricated items inside the civil buildings as an immovable system, The final product is an immovable system for test set up which will be used purely for Research and Development purpose to design Launch Vehicle and Reentry Space Craft. The civil work as well as the machinery and equipments inside become an integral and inseparable system. The testing equipment consisting of various components and civil structure can be worked only inside a specially constructed building. The whole set up becomes a composit....

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