Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights This

Classification of services - original contract work - ...

GST

Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and maintenance works to the irrigation department, State of Gujarat - We find that the applicant is not a sub contractor but a sub sub contractor. The person to whom the service is supplied is specific in the Notification. Either, the service shall be supplied by main contractor to Government or the service shall be supplied by a sub contractor to the main contractor providing services to Government. We observe that the applicant does not satisfy both the conditions. - GST rate on subject supply is 18% for services supplied by the sub-sub-contractor to sub-contractor - AAR

View Source

 


 

You may also like:

  1. Classification of service - Sub-broker to the main stock broker - Once the appellant is out of purview of section 65 (101), its activity was rightly covered by the...

  2. Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Held Yes - AT

  3. Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

  4. The sub-broker who received commission from the main broker while main broker has paid the service tax on commission received by him cannot be once again subjected to...

  5. Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government...

  6. Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

  7. Exemption from GST - sub-contractor - educational institutions or not - pre and post Examination services being provided - since in the present case the main contractor...

  8. Classification of services - rate of GST - works contract - original works pertaining to railways - first high speed rail line i.e. bullet train in times to come and for...

  9. Supply of pure services as a Sub-contractor to another contractor of the SMC - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation...

  10. The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the...

 

Quick Updates:Latest Updates