GST Exemption provided to main contractors cannot be extended to subcontractors unless specifically provided

In re Sumeet Facilities Limited (GST AAAR Tamilnadu)

The case laws and arguments pertaining to Service Tax law are specific to that law as there were provisions catering specifically to subcontractors whereas in GST the provisions are very restricted. Exemption benefit are not available to sub-contractors ex facie since those entries under 12/2017 specific to subcontractors occur only at two sl. Nos. that too pertaining to works contract. They restrict the exemption to only three sub clauses of sl. No. 3, performed

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