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CST & VAT / GST
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Corporate Laws
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sub-contractor
Non-filing of ST-3 returns by Sub Contractor for Long Period will make Intent to Evade Tax: CESTAT Upholds Invocation of Extended Period [Read Order]
July 5, 2023
Demand of Service Tax on Sub-Contractor for Cargo Handling Service: CESTAT denies invoking larger period of limitation [Read Order]
May 2, 2023
18% GST Applicable on Services supplied by Sub-sub Contractor to Sub Contractor : Gujarat AAAR
April 14, 2023
Works Contract Services Provided for Indian Railway either as Main Contractor or Sub-Contractor attracts 18% GST: AAR [Read Order]
March 7, 2023
Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]
March 1, 2023
No GST on Service Provided to State Government for Collection and Disposal of Bio-Medical Waste: AAR [Read Order]
April 18, 2022
12% GST to be charged by Sub-Contractor to main Contractor on Work Contract Services on Construction of Roads: AAR [Read Order]
December 14, 2021
12% GST on Service of Work Contract provided by the Sub-Contractor w.e.f. 25 Jan, 2018: AAR [Read Order]
April 17, 2021
Services rendered by Sub-Contractor will not be classified as GTA as main contractor is classified as GTA: AAR [Read Order]
July 7, 2020
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