https://www.taxtmi.com/caselaws?id=300635 The appellate authority ruled that sub-contractors involved in the construction of the Indo-Nepal Border Road are not exempt from GST under Notification No. 12/2017-Central Tax (Rate). Despite differing opinions, the authority held that the exemption available to main contractors cannot be extended to sub-contractors. Following a personal hearing and considering relevant precedents, the sub-contractors were deemed liable to pay GST at a rate of 12% (CGST 6% + SGST 6%). en-us Fri, 08 Mar 2019 00:00:00 +0530 Thu, 06 Mar 2025 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300635 The appellate authority ruled that sub-contractors involved in the construction of the Indo-Nepal Border Road are not exempt from GST under Notification No. 12/2017-Central Tax (Rate). Despite differing opinions, the authority held that the exemption available to main contractors cannot be extended to sub-contractors. Following a personal hearing and considering relevant precedents, the sub-contractors were deemed liable to pay GST at a rate of 12% (CGST 6% + SGST 6%). Case-Laws GST Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300635