Varachha Co. op. Bank Ltd. { AUTHORITY FOR ADVANCE RULINGS}

Varachha Co. op. Bank Ltd. {AUTHORITY FOR ADVANCE RULINGS} :Date of Order : 30-07-2021simplified explanation of the rulings by the Authority for Advance Rulings (AAR) in Gujarat regarding the classification of services and availability of Input Tax Credit (ITC) under GST: Central Air Conditioning Plant Service Type: The applicant entered into a contract for the supply, installation, erection, and commissioning of a Central Air Conditioning plant in an administrative building. Classification: The AAR classified this service under “works contract service” as per Section...

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