Case LawAdvance Ruling No. 10/2018-19
NHPC Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- October 22, 2018
- Type:
- Advance Ruling
Subject
No GST on NHPC sub-contracting work-contract to PWD as the main contract itself is exempt
Summary
NHPC is providing services to Central Government i.e. Ministry of External Affairs and will attract GST @ 12% but by virtue of Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 (as amended time to time), the supply of service in quest…
Judgement
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s NHPC, Admin Building, Tanakpur Power Station, Banbasa, Uttarakhand seeking an advance ruling on following issues: (a) Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28.06.2017 whil…