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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

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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