M/s. DEC Infrastructure and Projects (I) Pvt. Ltd.,
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Name of Applicant:
M/s. DEC Infrastructure and Projects (I) Pvt. Ltd.,
States/UT:
AAR Subject:
Whether the above work of APIIC executed by the applicant after 22.08.2017 falls under the 18% rate of tax or 12% rate of tax?
If the work falls under 18% Rate of tax, then can the advance ruling authority guide the APIIC authority to reimburse the GST amount to the construction agency?
If the work falls under 12% Rate of Tax, then can we claim the refund of the GST amount which was paid excess while filing the GST returns from the CGST and SGST authority? (While filing the GST returns Tax paid @18%)
Order No. & Date:
AAR No. 02/AP/GST/2020 dated:17.02.2020
Category:
97(2) b,e
Years:
AAR Document: