https://www.taxtmi.com/caselaws?id=412693 The AAR Gujarat ruled that a sub-sub-contractor providing irrigation construction and maintenance services to a sub-contractor is liable to pay 18% GST, not the concessional 12% rate. The authority held that only main contractors supplying services directly to government and their immediate sub-contractors qualify for the reduced GST rate under Notification 11/2017-CT(R). Since the applicant was a sub-sub-contractor supplying services to a sub-contractor rather than directly to the main contractor, they did not meet the notification's conditions for the concessional rate. en-us Wed, 11 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412693 The AAR Gujarat ruled that a sub-sub-contractor providing irrigation construction and maintenance services to a sub-contractor is liable to pay 18% GST, not the concessional 12% rate. The authority held that only main contractors supplying services directly to government and their immediate sub-contractors qualify for the reduced GST rate under Notification 11/2017-CT(R). Since the applicant was a sub-sub-contractor supplying services to a sub-contractor rather than directly to the main contractor, they did not meet the notification's conditions for the concessional rate. Case-Laws GST Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412693