Om Parkash Contractor ., In re
Date: August 28, 2020
Subject Matter
If the services received by deductor from deductee are exempt, then there is no requirement for tax deduction under GST
Summary
Q1. Whether applicant’s activities, as briefly mentioned at sl. No. 12(B) above, qualify to be a composite supply of goods and services and exempt from GST under entry No. 3A of Notification No. 12/2017-CT(R), dated 28.06.2017 as amended by Not…
1.1 As per the details &facts submitted to our office in the application, Om Parkash Contractor, is registered under the provisions of the Central Goods and Services Tax Act, 2017 read with the provisions of the Haryana State Goods and Services Tax Act 2017 (hereinafter known as the “Assessee/Applicant). 1.2 That the applicant is a civil contractor engaged in executing government works w…