https://www.taxtmi.com/caselaws?id=361732 The case involved issues regarding the classification of work executed and invoicing under the Goods and Services Tax Act, as well as the entitlement to input tax credit for materials bought in the pre-GST era. The ruling determined that the work of laying an underground pipeline network constituted a "works contract" and was subject to GST for supplies made after the appointed date. Additionally, the applicant was not entitled to avail input tax credit under Section 140(6) of the CGST Act for materials purchased before the GST era. en-us Wed, 17 Jan 2018 00:00:00 +0530 Sat, 01 Mar 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361732 The case involved issues regarding the classification of work executed and invoicing under the Goods and Services Tax Act, as well as the entitlement to input tax credit for materials bought in the pre-GST era. The ruling determined that the work of laying an underground pipeline network constituted a "works contract" and was subject to GST for supplies made after the appointed date. Additionally, the applicant was not entitled to avail input tax credit under Section 140(6) of the CGST Act for materials purchased before the GST era. Case-Laws GST Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361732