Case Law Details
In re Garhwal Mandal Vikas Nigam Limited (GST AAR Uttarakhand)
(a) Whether the activities undertaken for implementing various construction /repair/ renovation/ addition/ alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority the consideration for which is received in the form of grants amounts to supply under the provisions of Goods & Services Tax laws and are thus chargeable to GST?
Only the services /activities undertaken for Central Government, State Government, Local Authority or Governmental Authority, for which the consideration is in the form of grants, are exempt from the payment of applicable GST.
(b) In case the above activities amount to supply, whether the supply is classified as supply of goods or supply of services?
The work of “construction of ‘Shaheed Dwar’ at Banjarawala, Dehradun” and “construction of ‘Creation of barrier free environment for PWDs* and ‘tourist rest houses in various district of Uttarakhand State” are classified as supply of services.
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