https://www.taxtmi.com/caselaws?id=406451 Concessional GST for works contract subcontract services is available only where the subcontracted supply remains within the contractual chain contemplated by the notification and is linked to the specified Government, Governmental Authority, or Government Entity works. Where the supplier has no privity with the main contractor or the Government recipient, and performs work only for an intermediate subcontractor, the concessional entry does not apply. On the stated facts, the second-tier subcontractor's electrical works were treated as outside entries 3(iii), 3(vi), and 3(ix) of Notification No. 11/2017-Central Tax (Rate), so the supply was taxable at the regular GST rate. en-us Tue, 06 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406451 Concessional GST for works contract subcontract services is available only where the subcontracted supply remains within the contractual chain contemplated by the notification and is linked to the specified Government, Governmental Authority, or Government Entity works. Where the supplier has no privity with the main contractor or the Government recipient, and performs work only for an intermediate subcontractor, the concessional entry does not apply. On the stated facts, the second-tier subcontractor's electrical works were treated as outside entries 3(iii), 3(vi), and 3(ix) of Notification No. 11/2017-Central Tax (Rate), so the supply was taxable at the regular GST rate. Case-Laws GST Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406451