AAR: Rejects application seeking ruling on GST applicability on works undertaken & completed before GST regime

Maharashtra AAR dismisses Woodkraft India Limited’s (‘Applicant’) application regarding applicability of GST on reimbursement of operational site expense and claim towards rectification of water damages, pertaining to original civil and interior work contract awarded by ONGC; Notes that civil and interior work done was completed during the pre-GST era whereas the bill was raised post its implementation towards upward revision in price; As per provisions of Section 13(2)...