Case Law Details
Case Name : In re Shree Powertech (GST AAR West Bengal)
Appeal Number : Advance Ruling No. WBAAR 17 of 2022
Date of Judgement/Order : 21/10/2022
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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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 a part of highway construction by the main contractor.
Facts:
M/s Shree Powertech (“the Applicant”) is engaged in the business of rendering various works contract services related to modification, renovation & maintenance of roads & highway projects.
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