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2019 (3) TMI 837 - AAR - GSTConstruction of Indo-Nepal Border Road - Applicability of N/N. 12/2017-Centra1 Tax (Rate) dated 28.06.2017 (as amended from time to time) - Benefit of exemption - whether the notification is applicable to the contractors/ sub- contractors involved in the construction of Indo-Nepal Border Road or otherwise - difference of opinion - Held that:- There are different views on the applicability of GST on the sub-contractors - since, there are different views on that particular issue, we are making a reference to the Appellate Authority for hearing and decision on said issue in terms of Section 98(5) of the Act ibid which provide that where the members of the Authority. differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
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