Installation services for illumination of roads cannot be construed as Construction Services
Last updated: 10 January 2023
Court :
AAR, Chhattisgarh
Brief :
The AAR, Chhattisgarh in the matter of M/s HPL Electric and Power Ltd. [Order No. STC/AAR/02/2022 dated May 2, 2022] has ruled that installation services for highway lighting systems cannot be considered as "Construction services" under SI. No. 3(iv)(a) of Notification No. 11/2017 - Central Tax (Rate) dated June 28,2017 ("the Services Rate Notification")thus,ineligible to the benefit of 12% GST.
Citation :
Order No. STC/AAR/02/2022 dated May 2, 2022
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 1999/-
Offer Price : INR 999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in Others
Views : 211
CAclubindia
