The Authority of Advance Ruling (AAR) ruled that an applicant who is supposed to execute an independent work can not be treated as a sub-contractor of the main contract. The construction services undertaken by the applicant does not fall under entry no. (iv)(a) and (ix) of the Notification No. 11/2017 dated June 28, 2017. The […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2Ti4X9W
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