Court :
Andhra Pradesh Authority of Advance Ruling (AAR)
Brief :
In Building Roads Infrastructure & Construction Pvt. Limited. [AAR No. 07/ AP/GST/2021 dated January 18, 2021], Building Roads Infrastructure & Construction Pvt. Limited ('the Applicant') being a subcontractor sought a clarification on taxability of works contract services provided to contractor of National Highway Authority of India ('NHAI') along with eligibility to claim Input Tax Credit ('ITC') on inward supply of machines like Road Roller, Grader, Hydra Crane etc.
Citation :
AAR No. 07/ AP/GST/2021 dated January 18, 2021
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