This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST exemption available to NHPC Ltd cannot be extended to sub contractor providing Works contract services for road construction
Case Law Details
- Case Name
- In re NHPC Ltd. (GST AAAR Uttarakhand)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Uttarakhand, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 exe...
