Classification of services - composite supply of works contract ...
Panchayat's Fish Market Project in Valsad: Classified as Composite Supply, 12% GST Applies Under Eleventh Schedule, Entry 22.
September 13, 2021
Case Laws GST AAR
Classification of services - composite supply of works contract service - construction of fish market for the Panchayat(Road and Building) Division, Valsad District Panchayat - this activity is undertaken by the Valsad Panchayat engaged as public authority and the activity squarely falls under the entry no 22- ‘Markets and Fairs’ of the Eleventh Schedule of our Constitution - Liable to GST @12% - AAR
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