Scope of exemption from GST - As the exemption notification have ...

GST Exemption for Works Contractors Limited; Not Applicable to Their Suppliers Due to Lack of Specific Notification.

November 17, 2023

Case Laws GST AAR

Scope of exemption from GST - As the exemption notification have to be strictly construed, the exemption extended to a works contractor is not applicable for his procurement of works contract - Therefore in sum and substance the exemption extended to a works contractor supplying the works contract services to Government or local bodies is not extendable to a taxable person who is supplying services to such works contractor in absence of any entry or notification under Sec11 (1) of the CGST Act. - AAR

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Scope of exemption from GST - As the exemption notification have ...

GST Exemption for Works Contractors Limited; Not Applicable to Their Suppliers Due to Lack of Specific Notification.

November 17, 2023

Case Laws GST AAR

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