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AAR refers matter to Appellate Authority due to different views on the issue
Case Law Details
- Case Name
- In re M/s NHPC Limited (GST AAR Uttarakhand)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttarakhand, Advance Rulings
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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. Since we have different views on that particular issue, we are making a reference to the Appellate Authority for hearing and decision on said issue in terms of Section 98(5) of the Act. which provide that where the members of the Authorit...
