Shifting of electrical utilities cannot be regarded as road construction services

In re Shree Powertech (GST AAR West Bengal)

Sub-contractor would not be eligible for GST concession rate as main contractor on shifting of electrical utilities

The West Bengal Authority of Advance Ruling (“the WBAAR”) in Re: M/s Shree Powertech [WBAAR 17 of 2022 dated October 21, 2022] ruled that the subcontractors are not eligible for the Goods and Service Tax (“GST”) concession rate on shifting electrical utilities which was

Please become a Premium member. If you are already a Premium member, login here to access the full content.