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

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
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