AAR: Construction/erection/commissioning/completion of ‘Bridges’ as a sub-contractor, taxable at 12% GST

Punjab AAR rules that services of construction/erection/commissioning/completion of ‘Bridges’ provided by applicant as a sub-contractor fall under Serial No. 3(iv) of Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017 inserted vide Notification No. 20/2017-Central Tax (Rate) dated August 22, 2017; Observes that advance ruling is sought in respect of a situation where the main contractor is providing ‘works contract’ services in respect of construction/wi...