NHPC Limited ., In re
Date: March 8, 2019
Subject Matter
GST exemption available to main contractor cannot be extended to sub-contractor providing Works contract services for road construction
Summary
The case under consideration referred by the Ld AAR on account of difference of opinion on the issue of taxability on sub-contractor has been examined in view of points raised by the both members. There is no dispute with regard to the construction o…
The present proceedings are in consequence to a reference to the Appellate Authority for hearing and decision, by the Authority on Advance Rulings for the State of Uttarakhand, in terms of Section 98(5) of the Central Goods and Service Tax Act and Uttarakhand Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UKGST Act”), vide Ruling No. 17/2018-19 dated 30.0…