AAR : AAAR to decide availability of exemption to sub-contractor involved in 'road construction'

Mar 15,2019

Uttarakhand AAR refers to Appellate Authority, matter pertaining to applicability of Exemption Notification No. 12/2017- Central Tax (Rate) to contractors/sub-contractors involved in the activity of road construction, in view of divergent views of Members; Notes that Ministry of External Affairs has allotted work of construction of Indo-Nepal Border road to applicant and applicant has sub-let same to PWD, who further sub-let work to contractor; Member (Central Tax) held such ...


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