Kochi Metro Rail Limited ., In re

Date: May 20, 2020

Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Siva Prasad, Thyagarajababu
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Subject Matter

No liability to pay GST by Kochi Metro on the funds received from Govt, of Kerala for paying the cost of the water metro project

SupplyClassificationExemption

Summary

The proposed Kochi Water Metro Project (KWMP) involves development of boat terminals, provision of boats, boatyard, dredging, systems and access infrastructure at Kochi. The invoices are raised in the name of KMRL(Kerala Metro Rail Limited). The poin…

1. M/s. Kochi Metro Rail Limited (KMRL) is a Special Purpose Vehicle formed for the implementation, operation and maintenance of Kochi Metro Rail Project as per orders from Planning Commission and the Union Government. KMRL is a joint venture company with equal equity contribution of Government of India and Government of Kerala. KMRL has been entrusted by the State Govt, with a project of executin…

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