Advance ruling cannot be obtained on behalf of Sub-contractor providing input services

In re Sice-Vaaan Joint Venture (GST AAR Uttar Pradesh) I. Whether the composite supply of works contract provided by the applicant to NHAI shall be classified under entry (vi) to serial no. 3 of the CGST Rate Notification read with UPGST Rate Notification liable to effective rate of GST @ 12% including CGST and UPGST? Ans: The answer is negative in view of the discussions held in above paras. II. Whether the composite supply of works contract provided by the applicant to NHAI shall also be classified under entry (iv) to serial no. 3 of the CGST Rate Notification read with the UPGST Rate Notifi...