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

Eligibility of proprietorship firms to claim works contract service notification benefits affirmed; no prohibition on proprietorship access. The reply confirms that Notification No. 30/2012-ST, as amended, contains no bar to a proprietorship firm availing the benefit under Works Contract Service, so proprietorship entities are eligible to access the relief or treatment provided by the notification.