Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Classification of supply - survey, designing, installation and commissioning of project under EPC contract - The AAAR held that the services provided by the appellant under the EPC contract are appropriately classifiable under SAC Heading No. 9954, answering to the description of "Construction Services," which are in the nature of composite supply defined as a works contract. The AAAR concluded that the proposed supplies specifically fall under SAC Heading No. 9954, rejecting the appellant's argument for a more specific classification under SAC Heading No. 998621 or Heading 9983.
Classification of supply - survey, designing, installation and commissioning of project under EPC contract - The AAAR held that the services provided by the appellant under the EPC contract are appropriately classifiable under SAC Heading No. 9954, answering to the description of "Construction Services," which are in the nature of composite supply defined as a works contract. The AAAR concluded that the proposed supplies specifically fall under SAC Heading No. 9954, rejecting the appellant's argument for a more specific classification under SAC Heading No. 998621 or Heading 9983.
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