NHPC Limited ., In re
Date: February 27, 2019
Subject Matter
No GST on NHPC sub-contracting work-contract to PWD as the main contract itself is exempt
Summary
The only point that has been contested by the appellant is on the apparent effect of the ruling of AAR based on the finding that since the M/s NHPC is providing Works Contract service which is exempted under notification No. 12/2017-Central Tax (Rate…
The present appeal has been filed under Section 100 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”) by the Concerned Officer of the State Goods & Services Tax, Deharadun (hereinafter referred to as the “Applicant”) against the Advance Ruling Order No. 10/2018-19 dated 22.1…