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2020 (7) TMI 800 - AAR - GSTClassification of services - rate of tax to be levied by the sub-contractor to main contractor for original work contract pertaining to Government entity - applicability of N/N. 11/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- On perusal of the notification, it is found that the work contract services in respect of construction/ widening of road provided by the applicant to his main contractor is covered under entry at Serial No. 3(iv) of the said notification. It is also found that before amendment vide notification dated 25.01.2018, specific entry on rate of services provided by the sub-contractor to main contractor were introduced, the activity of the applicant was remain covered under the scope of Serial No. 3(iv) of the Notification No. 11/2017 (as amended), which provided the rate of GST @ 12% on the services supplied by way of construction of road. Thus, the services provided by the applicant as sub-contractor to principal contractors continues to be covered under the Serial No. 3(iv) of the Notification No. 11/2017-Central Tax (Rate) dated (as amended from time to time). Further Appellate Authority for Advance Ruling, Maharashtra in the case of IN RE: M/S. SHREE CONSTRUCTION [2019 (3) TMI 1567 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA] and and Authority for Advance Rulings, Punjab in the case of IN RE : S.P. SINGLA CONSTRUCTIONS PVT. LTD. [2019 (10) TMI 315 - AUTHORITY FOR ADVANCE RULING - PUNJAB] on the same issue has passed the ruling that services provided by the sub-contractor to main contractor is covered tinder Serial No. 3(iv) of the Notification No. 11/2017 -Central Tax (Rate) dated 28.06.2017 (as amended from time to time) and attracts GST @ 12%.
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