M/S ALMORA VAN PRABHAG, MALL ROAD, ALMORA

1- Does the entire work is liable under GST?

2- Who is liable for GST, the department or the bidder?

3- What will be the applicable rate of GST for such activity?

4- What will be the calssification of HSN/SAC code of such activity?  Service Sale

5- At which point/time of supply, GST is liable to be paid?

6- On which amounts GST should be paid? Whether the taxable amount will include all charges i.e. loading, unloading, tapping & transportation charges?

7- Whether GST TDS (@2% applicable is liable to be deducted by the department from the payment made to biddr?

8- Does every contractor should be registered under GST working with the department for any types of activities?

9- What will be condition for deduction of GST TDS, if bidder has a contract less than 10 lakh or unregistered person?

States/UT
Order No. & Date
UK-AAR-07/2021-22 dated 23.12.2021
Order date
23-12-21
Category
97 (2) (a), (c ), (e) and (g)
Year