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Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in combination with mining service as the construction of R&R colony is one time job whereas the mining service is a regular job for longer period, hence both the services are not going together or not depend on one another, supplied independently - the services of construction of R&R colony is not composite supply with mining service. - It covers under the definition of Works Contract Service and GST is leviable on the said service under the Works contract service. - AAR
Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in combination with mining service as the construction of R&R colony is one time job whereas the mining service is a regular job for longer period, hence both the services are not going together or not depend on one another, supplied independently - the services of construction of R&R colony is not composite supply with mining service. - It covers under the definition of Works Contract Service and GST is leviable on the said service under the Works contract service. - AAR
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