Live Help
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session

Annuity paid in place of toll charges to Infra. Developers is exempt from GST

March 14, 2019[2019] 103 212 (AAAR-RAJASTHAN)

GST: Where Government of Rajasthan has awarded to applicant a works contract for construction of road on DBOT basis and State Government has also awarded work of Operation and Maintenance (O & M) of said road for a period of 10 years, only 50 per cent ITC of GST paid on Input and Input service used in construction phase and full ITC of GST paid on inputs and input services used in O&M phase is available to appellant subject to provisions of section 17(5)

read more
Best view in 1140 x 768