Case Name: Continental Engineering Corporation
Appeal Number: TSAAR Order No.13/2021
Date of Judgement/Order: 08/10/2021
In view of the observations stated above, the following ruling is issued:
| Question Raised | Advance Ruling Issued |
| a. Whether GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime? | GST is applicable as enumerated above under each head |
| b. If the answer to the above question is Yes then under what HSN Code and GST rate the liability is to be discharged by the applicant? | HSN codes as enumerated above where GST is leviable. |
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