SHREEJI EARTH MOVERS (AAAR-GUJARAT)

SHREEJI EARTH MOVERS (AAAR-GUJARAT) : BRIEF : Since appellant-assessee is not engaged directly as a contractor or as a sub-contractor of main contractor by State Government of Gujarat for supply of works contract pertaining to irrigation department, therefore, appellant merits entry at Heading No. 9954 and it is liable for GST rate at 18 per cent under Entry No. 3(ii) of Notification No. 11/2017-Cental Tax(Rate), dated 28-6-2017MATTER : Irrigation Work – Sub-sub Contract – Classification – Tax Liability – Heading...

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