Immense Construction Company ., In re
Date: November 12, 2023
Subject Matter
Exemption extended to a works contractor supplying services to Government is not extendable to a taxable person who is supplying services to such works contractor
Summary
The case involves M/s Immense Construction Company, a firm which has been awarded a sub-contract by M/s THE INDIAN HUME PIPE COMPANY LTD. The sub-contract involves the operation and maintenance of water supply projects as a part of a larger contract…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELENGANA 1. M/s. Immense Construction Company, Plot No.105, Sunrise Homes Colony, Upperpally, Rajender Nagar, Ranga Reddy, Telangana – 500048 (36ADZPG2112K1ZD) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions o…