https://www.taxtmi.com/caselaws?id=410948 The Authority for Advance Ruling, Andhra Pradesh, determined that the services provided by a company as a subcontractor for construction of roads and bridges for NHAI fell under a specific category of works contract services, with a tax rate of 12%. The authority clarified that the rate of tax applicable for outward supplies to the main contractor was also 12%. Additionally, the applicant was deemed eligible for input tax credit on specific goods like JCB, Road Roller, and Generator, subject to fulfilling the conditions specified in the CGST Act. en-us Mon, 18 Jan 2021 00:00:00 +0530 Wed, 26 Mar 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410948 The Authority for Advance Ruling, Andhra Pradesh, determined that the services provided by a company as a subcontractor for construction of roads and bridges for NHAI fell under a specific category of works contract services, with a tax rate of 12%. The authority clarified that the rate of tax applicable for outward supplies to the main contractor was also 12%. Additionally, the applicant was deemed eligible for input tax credit on specific goods like JCB, Road Roller, and Generator, subject to fulfilling the conditions specified in the CGST Act. Case-Laws GST Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410948