UK/AAAR/06/2018-19 of M/s Nhpc Limited , Tanakpur Power Station, Uttarakhand
GST AAARUK/AAAR/06/2018-19
Case brief
from the order text
What is this about?
M/s NHPC Limited , Tanakpur Power Station…
Case summary
From the record, as published by the registry
Recorded against
Members of Uttarakhand Advance Ruling authority have different view on the applicability of GST on the sub-contractor so they made a reference to the appellate authority for hearing and discussion. Appellate authority in the case that whether the exemption available for PWD Uttarakhand and M/s NHPC Ltd, can be extended to the sub-contractor also, decided that works contract services for the road construction provided by the sub-contractor to PWD, Uttarakhand, who in turn is providing works contract services of road Construction to M/s NH