Magnetic Infotech Pvt Ltd ., In re
Date: November 21, 2022
Subject Matter
No exemption on pre and post examination services provided on sub-contract basis.
Summary
Q. W hether the exemption is av ailable to the applicant in case of the services are provided on sub - contract basis i.e., the applicant provides pre and post examination services to the main contractor who in turn provides the said serv…
1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a…