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1. |
M/s P.K. Agarwala v/s Sri Pradhuman Badri
Prasad Meena and Sri Ram Chandra Prasad Barnwal Member
Order dt. 03/11/2018
Issue:
1. Whether M/s Uranium Corporation of India Ltd. comes under the
Purview of Government Entity?
2. What will be the rate of GST on the above attached work order?
Crux:-
1. 100% of equity held by the President of India, hence, M/s Uranium
Corporation of India Ltd is a government entity.
2. The work order awarded by M/s Uranium corporation of India Ltd, to
applicant M/s P. K. AGARWALA constitute of more than 75% of earth Work,
the rate of GST would be 5%.
Order
Summary
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Notification No. 11/2017
Central Tax (Rate) |