Hadi Power Systems ., In re
Date: April 6, 2021
Subject Matter
Concessional rate of GST not applicable to the sub-contractor who is sub-contracted from a sub-contractor of the main contractor, as no privity of contract between the applicant and the sub-contractor of the main contractor
Summary
Q. Whether concessional rate of GST shall apply to the sub-contractor who is sub-contracted from a sub-contractor of the main contractor, the main contractor being provider of works contract to a Government entity? A. The original contract is aw…
1. M/S Hadi Power Systems, 3rd Floor, Emkay Shalimar Complex, Opp. Kankanadi Bus Stand, Kankanady, Mangalore-575002having GSTIN number 29BCLPA3437PIZ5, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 , read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- e…