S.N. State Applicant Name Question Order No. Dated PDF Section/SGST ACT
1 Maharashtra Konkan LNG Private Limited Whether on the facts and circumstances of the case and as per the law, the applicant is not eligible to avail/utilize the input tax credit of the taxes paid in terms of section 16 read with section 17 of the MGST ACT / CGST ACT (CGST/ SGST / IGST ) to the supplier of goods/ services on the construction of the break water wall, which is an important and integral part of the existing jetty and very much required for the purpose of safety and longevity of the jetty and it imperative for making the existing jetty as fully workable as an all-weather jetty and hence improves the operational efficiency of the applicant. 2. Whether on the facts and circumstances of the case, as per the law and scope of work, the works contract services which the KLPL intends to procure is not predominantly earth work (that is, constituting more than 75 percent. of the value of the works contract) and the services of the works contract by the contractor is covered under item (vii) of serial 3 of Table of the Notification 11/2017-Central Tax (Rate) dated 28th June, 2017 as amended by Notification 31/2017 - Central Tax (Rate) dated 13th October, 2017. GST-ARA- 123/2018-19/B- 56 Mumbai dated 24.05.2019 Sep-2019 Download 97(2)(d)