Blasting with explosives subcontracted for airport land is a composite supply under GST, classified as a works contract.

Classification of supply - supply of goods or supply of services - The applicant's submissions as well as the submissions of the jurisdictional officer that, the work of blasting with explosives which is subcontracted to the applicant, is a composite supply as defined under the GST Laws, is agreed upon - also since the Applicant is rendering a composite supply and since the said supply is in respect of immovable property i.e. Airport Land, it is found that the applicant is providing Composite supply of works contract - AAR .....

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