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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

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          <h1>Supply of services: works contracts and catering are classified as services under the model GST law.</h1> Works contracts and catering services are specifically classified in the model GST schedule as supply of services, and therefore such contracts are to be treated as services for GST purposes, determining the applicable tax treatment and compliance obligations.

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