Interpretation on Notification No. 30/2012-ST

[MANASH MUKHERJEE]

Dear sir,

Can a proprietorship firm avail the benefit of Notification No. 30/2012-ST dated 20.6.2012 under Works Contract Service ?

[Rajagopalan Ranganathan]

Sir/Madam,

In Notification No. 30/2012-ST dated 20.6.2012 as amended there is no bar for an proprietorship firm to avail the benefit granted by the said notification.

[Mahir S]

Yes sir..

AI Summary

Proprietorship Firms Eligible for Benefits Under Notification No. 30/2012-ST for Works Contract Services A query was raised regarding whether a proprietorship firm can avail the benefits of Notification No. 30/2012-ST dated 20.6.2012 under Works Contract Service. Two responses were provided. The first response clarified that there is no restriction in the notification preventing a proprietorship firm from availing its benefits. The second response confirmed this interpretation, indicating that proprietorship firms are indeed eligible to benefit from the notification.