Tamilnadu Polymer Industries Park Limited
Date: October 21, 2021
Subject Matter
Recipient of services cannot seek advance ruling on the classification of services supplied to them
Summary
An applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Further, as per Section 103(1) of the GST Act, the ruling is binding only on the applicant and the concer…
TAMILNADU POLYMER INDUSTRIES PARK LIMITED (hereinafter called the `Applicant’ or TPIPL’) 19-A 3111 floor, Rukmini Lakshmipathy Road, Egmore, Chennai 600008 is registered under the GST Vide GSTIN 33AAFCT3356C1ZO. They have sought Advance Ruling on the following questions: 1. Applicable GST rate for EPC contract engaged in works, viz; site grading, earth filling, road works, storm water…