CENEX GST UPDATE – 22.05.2020

GST - Applicant who is supposed to execute an independent work cannot be treated as sub-contractor of main contractor - condition mentioned in entry no. 3 (ix) of 11/2017-CTR is not fulfilled: AAR 

GST - Merely on ground that appellant is not entitled for ITC of tax paid on inward supply since their outward supply is exempted, exemption cannot be extended to sub-contractors - AAAR