Jaiprakash Associates Ltd., In re (AUTHORITY FOR ADVANCE RULINGS, TELANGANA)

Jaiprakash Associates Ltd., In re (AUTHORITY FOR ADVANCE RULINGS, TELANGANA):Date of Order : 23-09-2023Background: Jaiprakash Associates Ltd., the applicant, was awarded a contract by the Irrigation and CAD Department of the State Government for the execution of certain canal tunnel projects. The work commenced before the enforcement of the Goods and Services Tax (GST) Act (1st July 2017) and continued thereafter. During the execution of the project, unforeseen conditions were encountered, necessitating a revision in the contract rates by the...

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