Classification of supply - works contract services - supply of ...

Sub-contractor's Drilling and Blasting in Tunnel Construction Classified as Composite Supply of Works Contract.

February 11, 2022

Case Laws GST AAR

Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete the said EPC contract, the main contractor has engaged the applicant as a sub-contractor for drilling and blasting work for rock tunneling - as per the work order submitted by the applicant, it clearly appears that the impugned activity carried out by the applicant can classified as composite supply of works contract for construction of tunnel. - AAR

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Classification of supply - works contract services - supply of ...

Sub-contractor's Drilling and Blasting in Tunnel Construction Classified as Composite Supply of Works Contract.

February 11, 2022

Case Laws GST AAR

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