M/s. Sterlite Technologies Limited,

The Maharashtra appellate authority find that the appeal filed by the appellant is allowed and second order of ARA (Maharashtra Advance Ruling No GST-ARA-80/2019 20/B-25 dt 18.02.2022) is modified accordingly. The supply under the contract from 1.4.2019 to12.2021 are held as falling under entry at serial number 3(vi)(a) of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and accordingly taxable at 6% under CGST and 6 % uider SGST or 12% under IGST Act.