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2019 (10) TMI 315 - AAR - GSTClassification of services - 'Works Contract' services - construction of road over bridge (ROB) - construction, erection, commissioning and completion of 'Bridges' provided by the applicant as a sub-contractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads by the Government Entities such as National Highway Authority of India. HELD THAT:- In the present case, the Applicant has sought advance ruling only in respect of a situation where the main contractor is providing works contract services in respect of construction/widening of roads for NHAI, which are not covered by entry at Serial No. 3 (iii), (vi) and (vii) but are covered only under entry at Serial No. 3(iv). Moreover, before amendment vide notification dated 25-12018 introducing specific entry on rate of services provided by the sub-contractor to main contractor, the activity of the Applicant was covered under the scope of Serial No. 3(iv) of the Notification No. 11/2017 (as amended), which provided the rate of GST on the services supplied by way of construction of road/bridges. 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 principal rate Notification No. 11/2017 which was inserted vide Notification No. 20/2017-Central Tax (Rate), dated 22-8-2017. - Rate of GST is 12%.
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