Works Contract - composite supply - earthwork exceeding 75% of ...

Works contract as composite supply: Earthwork over 75%, promotes urban forestry, recipient deemed Governmental Authority under IGST Notification 5(ix).

February 9, 2021

Case Laws GST AAR

Works Contract - composite supply - earthwork exceeding 75% of the contract value - They broadly conform to the function of promoting urban forestry, protection of environment and ecology entrusted to a municipality under article 243W of the Constitution. The recipient is, therefore, a Governmental Authority within the meaning of para 5(ix) of the IGST Notification. - AAR

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Works Contract - composite supply - earthwork exceeding 75% of ...

Works contract as composite supply: Earthwork over 75%, promotes urban forestry, recipient deemed Governmental Authority under IGST Notification 5(ix).

February 9, 2021

Case Laws GST AAR

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