https://www.taxtmi.com/caselaws?id=376816 The case involved the applicability of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 to contractors/sub-contractors working on the construction of the Indo-Nepal Border Road. The primary issue was whether the exemption under the said notification extended to sub-contractors. One view held that sub-contractors were liable to pay GST at 12%, while another view argued that the exemption for the main contractor should logically extend to sub-contractors to maintain the benefit throughout the supply chain. Due to conflicting views, the matter was referred to the Appellate Authority for a final decision. en-us Wed, 30 Jan 2019 00:00:00 +0530 Fri, 07 Mar 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376816 The case involved the applicability of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 to contractors/sub-contractors working on the construction of the Indo-Nepal Border Road. The primary issue was whether the exemption under the said notification extended to sub-contractors. One view held that sub-contractors were liable to pay GST at 12%, while another view argued that the exemption for the main contractor should logically extend to sub-contractors to maintain the benefit throughout the supply chain. Due to conflicting views, the matter was referred to the Appellate Authority for a final decision. Case-Laws GST Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376816