Case Laws, Case Study

Immense Construction Company {AUTHORITY FOR ADVANCE RULINGS, TELANGANA}

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Immense Construction Company {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} :Date of Order : 13-11-2023simplified explanation of the ruling by the Authority for Advance Rulings (AAR), Telangana, regarding GST implications on works contract services:Case Summary:Background: Immense Construction Company, the applicant, was awarded a sub-contract for the operation and maintenance of water supply projects, sewerage projects, and facilities. This sub-contract was part of the original contract received by the principal contractor from the State of Telangana.Key Rulings:Distinct Taxable Events: Issue: The AAR examined whether...

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