R.B.Construction Company, In re
Date: May 16, 2018
Subject Matter
Work of laying of underground pipeline network falls under the definition of works contract. AAR ruling upheld
Summary
1. The advance ruling authority has held, in the impugned order, that the appellant is engaged in the activity of construction of pipeline network which becomes immovable property wherein transfer of property in goods is involved, hence the sai…
The appellant M/s. R.B. Construction Company is engaged in execution of works contract. The appellant was registered under the erstwhile Gujarat Value Added Tax Act and was holding a permission to pay tax on a lump-sum basis. The appellant was exempt from holding registration under Service Tax regime. 2. The appellant had bid in a tender issued by the Rajkot Municipal Corporation (RMC) before the…