AAR refers matter to Appellate Authority due to different views on the issue

In re M/s NHPC Limited (GST AAR Uttarakhand)

Whether the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) is applicable to the contractors/sub-contractors involved in the construction of Indo-Nepal Border Road or otherwise?

We have different views on the applicability of GST on the sub-contractors as discussed supra.

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