The Company plans to challenge the ₹16.56 crore GST demand order for tax period 2018-23.

The tribunal held that since the service recipient GSPHCL, an organ of the government, was eligible for the exemption, the appellant sub-contractor was also exempt from tax on these services.

ITAT remanded the addition after finding that the AO relied only on the assessee’s survey statement and must re-examine income by properly verifying stock records and supporting details.