GST @18% payable on services provided by sub-sub-contractor to sub-contractor to main contractor pertaining to irrigation, construction

In re M/s. Kababhai Popatbhai Savalia (Shreeji Earth Movers (GST AAR Gujarat) GST @18% payable on services provided by sub-sub-contractor to sub-contractor to main contractor pertaining to irrigation, construction The AAR, Gujarat in the matter of M/S. Kababhai Popatbhai Savalia (Shreeji Earth Movers) [Advance Ruling No. GUJ/GAAR/R/43/2021 dated August 11, 2021] held that, GST is payable on services provided by sub-sub-contractor to sub-contractor pertaining to irrigation, construction, maintenance works to irrigation department @ 18%. Facts: M/S. Kababhai Popatbhai Savalia (Shreeji Earth Mo...