Sub-contractor would not be eligible for GST concession rate as main contractor on shifting of electrical utilities

Last updated: 12 December 2022
Quick Summary
The West Bengal Authority of Advance Ruling has ruled that sub-contractors engaged in shifting electrical utilities for highway construction projects are not eligible for the 12% GST concession rate. The ruling stated that while the main contractor's work on roads and bridges qualifies for the concession, the sub-contractor's specific task of relocating utilities is considered ancillary and not a direct part of road construction as defined by the relevant tax notification.

Court :
West Bengal Authority of Advance Ruling (WBAAR)

Brief :
The West Bengal Authority of Advance Ruling ("the WBAAR") in Re: M/s Shree Powertech [WBAAR 17 of 2022 dated October 21, 2022] ruled that the subcontractors are not eligible for the Goods and Service Tax ("GST") concession rate on shifting electrical utilities which was a part of highway construction by the main contractor.

Citation :
WBAAR 17 of 2022 dated October 21, 2022

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Bimal Jain
Published in GST
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