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Shifting of electrical utilities cannot be regarded as road construction services
Case Law Details
- Case Name
- In re Shree Powertech (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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In re Shree Powertech (GST AAR West Bengal)
Sub-contractor would not be eligible for GST concession rate as main contractor on shifting of electrical utilities
The West Bengal Authority of Advance Ruling (“the WBAAR”) in Re: M/s Shree Powertech [WBAAR 17 of 2022 dated October 21, 2022] ruled that the subcontractors are not eligible for the Goods and Service Tax (“GST”) concession rate on shifting electrical utilities which was a part of highway construction by the main contractor.
Facts:
M/s Shree Powertech (“the Applicant”) is engaged in the business of rendering various works con...
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