https://www.taxtmi.com/caselaws?id=370922 The ruling concluded that NHPC Ltd's construction activity for road building, funded by the Ministry of External Affairs, is exempt from GST under Notification No. 12/2017-Central Tax (Rate). As NHPC Ltd qualifies as a Government Entity and meets all exemption criteria, including the work being entrusted by the Central Government, the service provided is exempt from GST. Consequently, the issues related to time of supply and GST liability on reimbursements do not apply due to the exempt status of the service. en-us Mon, 22 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370922 The ruling concluded that NHPC Ltd's construction activity for road building, funded by the Ministry of External Affairs, is exempt from GST under Notification No. 12/2017-Central Tax (Rate). As NHPC Ltd qualifies as a Government Entity and meets all exemption criteria, including the work being entrusted by the Central Government, the service provided is exempt from GST. Consequently, the issues related to time of supply and GST liability on reimbursements do not apply due to the exempt status of the service. Case-Laws GST Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370922