https://www.taxtmi.com/caselaws?id=393337 The Authority for Advance Ruling held that the explanation to Entry No. 234 of Notification No. 1/2017 - Central Tax (Rate) does not apply to the supply of works contract service for the construction of a 33/220 kV Pooling Substation. Goods supplied under a Turnkey Contract should not be included in the value of the works contract unless they are part of and made in the execution of the works contract. The supply of equipment and materials for Sub-Stations, Feeder Bays, and Transmission Lines under the contract should not be included in the value of the works contract for Civil Work for Substations and Feeder Bays. en-us Thu, 16 Jan 2020 00:00:00 +0530 Thu, 29 Oct 2020 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393337 The Authority for Advance Ruling held that the explanation to Entry No. 234 of Notification No. 1/2017 - Central Tax (Rate) does not apply to the supply of works contract service for the construction of a 33/220 kV Pooling Substation. Goods supplied under a Turnkey Contract should not be included in the value of the works contract unless they are part of and made in the execution of the works contract. The supply of equipment and materials for Sub-Stations, Feeder Bays, and Transmission Lines under the contract should not be included in the value of the works contract for Civil Work for Substations and Feeder Bays. Case-Laws GST Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393337