No GST on payment to PWD, Uttrakhand for road construction by NHPC

In re NHPC Limited (GST AAR Uttarakhand) Q1. Whether NHPC Limited required to pay GST under reverse charge of Notification No. 13/2017 while making payment to PWD, Uttrakhand for construction of road? A1. No GST is applicable on the activity of the applicant since the same falls under exempted services in terms of Notification No. 12/2017-Central Tax (Rate),dated 28.06.2017 (as amended time to time) Q2. What is the time of supply when advance payment is released to PWD Uttarakhand; A2. On the issues of time of supply and applicability of GST on reimbursement , no provisions of GST is applicabl...