GST exemption extended to a works contractor is not applicable for his procurement 

In re Immense Construction Company (AAR Telangana) Explore the AAR ruling on GST exemption for Immense Construction Company in Telangana. Analysis of works contracts and procurement implications. Introduction: This article delves into the recent AAR ruling in Telangana regarding the GST exemption for works contractors and its implications on procurement. The case involves Immense Construction Company and its sub-contract with THE INDIAN HUME COMPANY LTD. Detailed Analysis: The applicant, Immense Construction Company, sought an advance ruling on whether the services provided to THE INDIAN HUME ...