Classification of supplies - works contract services - The ...

Case Laws GST

April 12, 2023

Classification of supplies - works contract services - The contract for shifting of cables and replacing with underground cables can be classified as contract for building, construction, fabrication, completion, erection, fitting out, improvement, modification, etc., of immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract. Hence, there is no hesitation in holding that the applicant is supplying Works Contract Services. - AAAR

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Classification of supplies - works contract services - The ...

Case Laws GST

April 12, 2023

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