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GST - Highlights / Catch Notes

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Supply of Works Contract - contract entered into with AVVNL as ...


Contract with AVVNL for Rural Electricity Infrastructure Supply, Erection, Testing, and Commissioning Classified as Original Work.

January 21, 2021

Case Laws     GST     AAAR

Supply of Works Contract - contract entered into with AVVNL as per two work orders combine of supply, erection, testing and commissioning of materials/ equipments for providing rural electricity infrastructure - the work undertaken by the applicant in the instant case is an original work which is incidental or meant predominantly for use for commerce, industry, or any other business or profession. - AAAR

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