GST @18 percent payable on services provided by sub-sub-contractor to sub-contractor to main contractor pertaining to irrigation, construction

Last updated: 28 December 2021
Quick Summary
The Gujarat Authority for Advance Ruling (AAR) has determined that a 18% Goods and Services Tax (GST) is applicable to services provided by a sub-sub-contractor to a sub-contractor. This ruling specifically concerns works related to irrigation, construction, and maintenance for the Irrigation Department. The AAR clarified that the specific tax exemptions or lower rates available to main contractors or direct sub-contractors do not extend to sub-sub-contractors in this chain.

Court :
AAR, Gujarat

Brief :
The AAR, Gujarat in the matter of M/S. Kababhai Popatbhai Savalia (Shreeji Earth Movers) [Advance Ruling No. GUJ/GAAR/R/43/2021 dated August 11, 2021] held that, GST is payable on services provided by sub-sub-contractor to sub-contractor pertaining to irrigation, construction, maintenance works to irrigation department @18%.

Citation :
Advance Ruling No. GUJ/GAAR/R/43/2021 dated August 11, 2021

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Bimal Jain
Published in GST
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