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GST on construction/widening of Roads for NHAI as Sub-Contractor

Case Law Details

Case Name
In re Building Roads Infrastructure & Construction Private Limited (GST AAR Andhra Pradesh)
Date of Judgement/Order
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In re Building Roads Infrastructure & Construction Private Limited (GST AAR Andhra Pradesh) Question: What is the classification of the ‘works contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges and Roads’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads by the Government Entities such as Nationa Highway Authority of India. Answer: The service provided by the applicant falls under Serial No 3 (iv) of the Notifica...
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