AAR : No GST on sub-contract of services provided by Govt entity to Govt

Uttarakhand AAR holds that as works contract services provided by applicant (Govt. entity) to Central Govt. i.e. Ministry of External Affairs are exempted under Notification No. 12/2017 – Central Tax (Rate), sub-contracting of the said work to PWD, Govt. of Uttarakhand would also come within the purview of exempted services; Clarifies that no GST is applicable on applicant's activity and therefore, question of payment of GST under reverse charge, in terms of Notification No...