GST exemption available to NHPC Ltd cannot be extended to sub contractor providing Works contract services for  road construction 

In re NHPC Ltd. (GST AAAR Uttarakhand)

Members of Uttarakhand Advance Ruling authority have different view on the applicability of GST on the sub-contractor so they made a reference to the appellate authority for hearing and discussion. Appellate authority in the case that whether the exemption available for PWD Uttarakhand and M/s NHPC Ltd, can be extended to the sub-contractor also, decided that works contract services for the road construction provided by the sub-contractor to PWD, Uttarakhand, who in turn is providing works contract services of road Construction to M/s NHPC Ltd is not exempted from GST.

Works contract services for the road construction provided by the sub contractor to PWD, Uttarakhand, who in turn is providing works contract services of road construction to M/s NHPC Ltd is not exempted from GST.

FULL TEXT OF ORDER OF  APPELLATE AUTHORITY OF ADVANCE RULING, UTTARAKHAND

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