Case Law Details
Case Name : In re NHPC Ltd. (GST AAAR Uttarakhand)
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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
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