TaxTMI 
TaxTMI 
Dear sir,
Can a proprietorship firm avail the benefit of Notification No. 30/2012-ST dated 20.6.2012 under Works Contract Service ?
Interpretation on Notification No. 30/2012-ST
01 Apr 2015 
2 Replies 
4680 Views Asked by
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. (AI Summary)
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. (AI Summary)