Case LawGUJ/GAAR/R/43/2021
Shreeji Earth Movers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 11, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Arun Richard
Subject
Sub sub-contractor is not eligible for exemption under Sr no 3 (ix) of Notification 11/2017-CT(R)
ClassificationExemption
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)…
Judgement
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…