G K Enterprises ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- March 5, 2020
- Type:
- Advance Ruling
- Members:
- J P Meena, Hemant Jain
Subject
Applicant who is supposed to execute an independent work cannot be treated as subcontractor of the main contractor.
Summary
1. Applicant is proposing to submit a bid for shifting / erection of electrical lines to a main Contractor of NHAI. The details mentioned in the Article XI of the agreement as well as description of work mentioned in said letter dated 05.12.201…
Judgement
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both CGST Act and the RGST Act are the same except for certain Provisions.…