https://www.taxtmi.com/caselaws?id=423915 The AAR, Uttarakhand ruled that GMVN Ltd.'s construction/repair/renovation activities for government entities constitute supply of services under section 7 of CGST Act, 2017, as the work scope is predetermined and payment received as grants qualifies as consideration. The activities fall under works contract services involving civil construction. The AAR held that GST exemption under Notification No. 12/2017-CT (Rate) dated 28.06.2017 applies since consideration was received in grant form from government entities for specific predetermined purposes, making the supplies exempt from GST. en-us Wed, 06 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423915 The AAR, Uttarakhand ruled that GMVN Ltd.'s construction/repair/renovation activities for government entities constitute supply of services under section 7 of CGST Act, 2017, as the work scope is predetermined and payment received as grants qualifies as consideration. The activities fall under works contract services involving civil construction. The AAR held that GST exemption under Notification No. 12/2017-CT (Rate) dated 28.06.2017 applies since consideration was received in grant form from government entities for specific predetermined purposes, making the supplies exempt from GST. Case-Laws GST Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423915