https://www.taxtmi.com/caselaws?id=300651 The Appellate Authority upheld that NHPC, acting as an implementing agency, was not liable to pay GST under reverse charge for payments to PWD, Uttarakhand. The ruling clarified that NHPC was not considered a contractor but an implementing agency, exempting them from GST as per Notification No. 32/2017-CT(R) dated 13.10.2017. The Authority emphasized that the exemption applied only up to the stage of PWD and did not extend to further sub-contracts, setting aside broader implications regarding sub-contractors. The ruling was specific to NHPC's application and not binding beyond the parties involved. en-us Wed, 27 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300651 The Appellate Authority upheld that NHPC, acting as an implementing agency, was not liable to pay GST under reverse charge for payments to PWD, Uttarakhand. The ruling clarified that NHPC was not considered a contractor but an implementing agency, exempting them from GST as per Notification No. 32/2017-CT(R) dated 13.10.2017. The Authority emphasized that the exemption applied only up to the stage of PWD and did not extend to further sub-contracts, setting aside broader implications regarding sub-contractors. The ruling was specific to NHPC's application and not binding beyond the parties involved. Case-Laws GST Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300651