Shreeji Earth Movers ., In re
Date: March 29, 2023
Subject Matter
Sub sub-contractor is not eligible for exemption under Sr no 3 (ix) of Notification 11/2017-CT(R). AAR ruling upheld.
Summary
The case involves M/s Shreeji Earth Movers, a sub-contractor engaged by M/s Radhe Construction, who was appointed by the main contractor M/s JSIW Infrastructure Pvt Ltd for a works contract with the Irrigation Department of the State of Gujarat. The…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′ are in parimateria and have the same provisions in like matter and dif…