https://www.taxtmi.com/caselaws?id=395379 The Authority for Advance Ruling (AAR) determined that the applicant's services of shifting and erecting electrical lines for a highway development project do not qualify for the concessional GST rate under Entry (iv) or Entry (ix) of Notification No. 11/2017-CT (Rate). The AAR found that the work was independent of the main contract for road construction and did not meet the criteria specified for subcontractors. Consequently, the applicant's services were not eligible for the lower GST rate provided for specific works contracts, as per the ruling. en-us Thu, 05 Mar 2020 00:00:00 +0530 Sat, 31 Oct 2020 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395379 The Authority for Advance Ruling (AAR) determined that the applicant's services of shifting and erecting electrical lines for a highway development project do not qualify for the concessional GST rate under Entry (iv) or Entry (ix) of Notification No. 11/2017-CT (Rate). The AAR found that the work was independent of the main contract for road construction and did not meet the criteria specified for subcontractors. Consequently, the applicant's services were not eligible for the lower GST rate provided for specific works contracts, as per the ruling. Case-Laws GST Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395379