Whether supply of construction services provided to Government is leviable to concessional rate of GST ?
Issue Favourable to Tax Payer ?:- no
Held - The Applicant has produced no evidence that the work was allotted to M/s RITES Ltd was pertaining to railways as defined at Section 2(31) of.....
Issue Favourable to Tax Payer ?:- yes
Held - Having gone through the submission of the Applicant, MOU dated 13.08.2018 and other relevant documents, we come to a conclusion that the ins.....
Issue Favourable to Tax Payer ?:- no
Held - We find that in the instant case there is Composite supply of works contract provided to UPRNN, a Government Entity by way of construction o.....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case under consideration, the letter of acceptance supra dated 25.10.2021 furnished by the applicant, issued by RITES to subs.....
Issue Favourable to Tax Payer ?:- no
Held - From the submissions made by the applicant, it is observed that they have been awarded the project of constructing 360 nos of (D-type Nos., .....
Issue Favourable to Tax Payer ?:- yes
Held - We find that the ‘Work Contract’ allotted to the appellant by M/s.RITES ltd. undoubtedly pertains to Railways only. We therefore find an.....