Shreeji Earth Movers ., In re
Date: August 11, 2021
Subject Matter
Sub sub-contractor is not eligible for exemption under Sr no 3 (ix) of Notification 11/2017-CT(R)
Summary
M/s JSIW, M/s Radhe Construction and the applicant are all taxable persons. It is only the main contractor supplying subject service to Government and the sub contractor of the said main contractor who will merit entry at sr no 3(iii) and sr no 3(ix)…
BRIEF FACTS: The applicant M/s. Shreeji Earth Movers, Village-Kolithad, Taluka-Gondal, Rajkot-360311 is engaged in providing works contract service directly to sub-contractors who execute the contract with the main contractor for original contract work with the irrigation department(State of Gujarat). The applicant has filed the present application to seek clarification for the rate of tax to be l…