Construction of the Sulphate removal plant under the EPC Contract falls under SAC Heading No. 9954
Last updated: 08 April 2024
Court :
Rajasthan AAAR
Brief :
The Rajasthan AAAR, in In re ION Exchange (India) Ltd., [Order No. RAJ/AAAR/6/2023-24 dated December 20, 2023] upheld the Ruling dated September 15, 2021 the AAR for Rajasthan, classifying the services provided by the Appellant under an Engineering, Procurement, and Construction (EPC) contract with M/s Vedanta Limited under SAC Heading No. 9954. The Appellant's arguments regarding the inclusive nature of the services covered under Heading 9986 were also dismissed.
Citation :
Order No. RAJ/AAAR/6/2023-24 dated December 20, 2023
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Bimal Jain
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