Case Laws, Case Study

PES Engineers (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TELANGANA}

PES Engineers (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} :Date of Order : 13-04-2023Issue: PES Engineers (P.) Ltd. sought clarification on the GST treatment for two separate contracts issued under a single turnkey contract agreement for the construction of a single immovable property.Ruling: Nature of Contracts: PES Engineers (P.) Ltd. entered into two separate contracts with the recipient on the same day under a single turnkey contract. Each contract involved distinct supplies, with the first contract involving the supply of goods...

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