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GST - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Classification of supply - The installation of ITS (Intelligent ...

Case Laws     GST

February 13, 2020

Classification of supply - The installation of ITS (Intelligent Transport System) is part and parcel of the construction of road transportation system for use by general public and the supply made by the applicant is more appropriately classified under Entry (iv) to Serial No. 3 of the CGST Rate Notification rather than Entry (vi) of the said Notification.

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