https://www.taxtmi.com/caselaws?id=445701 The AAR Telangana ruled that GST exemption available to main contractors under Notification No. 12/2017-Central Tax (Rate) for works contracts with goods supply value less than 25% to government entities does not extend to sub-contractors providing services to such main contractors. The Authority held that exemption notifications must be strictly construed, and since the notification does not specifically mention sub-contractor supplies unlike Notification 11/2017, the exemption cannot be extended to taxable persons supplying services to exempted works contractors without explicit provision under Section 11(1) of CGST Act. en-us Mon, 13 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445701 The AAR Telangana ruled that GST exemption available to main contractors under Notification No. 12/2017-Central Tax (Rate) for works contracts with goods supply value less than 25% to government entities does not extend to sub-contractors providing services to such main contractors. The Authority held that exemption notifications must be strictly construed, and since the notification does not specifically mention sub-contractor supplies unlike Notification 11/2017, the exemption cannot be extended to taxable persons supplying services to exempted works contractors without explicit provision under Section 11(1) of CGST Act. Case-Laws GST Mon, 13 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445701