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Consultancy services provided to the State Govt. for upgrading of Highways and roads are taxable under GST

February 12, 2020[2020] 114 225 (AAR-MIZORAM)

GST : Consultancy services provided by applicant to Government of Mizoram for upgrading of State Highways and major district roads are not in relation to any function entrusted to any Panchayat or Municipality under article 243G and 243W of the Constitution respectively. Thus, benefit of exemption from tax in terms of SL No 3 of notification No12/2017- Central Tax (Rate) dated 286-2017 is not available to applicant. Hence, the applicant is within its right under the CGST and SGST Acts for charging GST to service recipient on the service value for services provided under the contract

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