Shree Powertech ., In re
Date: October 21, 2022
Subject Matter
Providing services of shifting of electrical utilities only cannot be regarded as services by way of construction of road
Summary
The activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities for construction of Proposed 4-Laning of Barasat – Krishnagar Section of NH-34 Project cannot be regarded as composite supply of works co…
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST A…