https://www.taxtmi.com/caselaws?id=382191 An advance ruling application remained maintainable even though the supply had been completed, because GST advance rulings may cover questions on undertaken or proposed supplies and the admissibility stage had already been crossed without objection. On classification, filling, spreading, compacting, ramming and earthwork done to prepare land for construction was treated as works contract service involving site preparation of immovable property, not as a mere supply of sand under HSN 2505. The concessional entry for works contracts based on earthwork exceeding 75% of contract value was denied because the earthwork component was far below that threshold and the recipient was not shown to be a government entity. The activity was held taxable as site preparation service under SAC 99543. en-us Tue, 25 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382191 An advance ruling application remained maintainable even though the supply had been completed, because GST advance rulings may cover questions on undertaken or proposed supplies and the admissibility stage had already been crossed without objection. On classification, filling, spreading, compacting, ramming and earthwork done to prepare land for construction was treated as works contract service involving site preparation of immovable property, not as a mere supply of sand under HSN 2505. The concessional entry for works contracts based on earthwork exceeding 75% of contract value was denied because the earthwork component was far below that threshold and the recipient was not shown to be a government entity. The activity was held taxable as site preparation service under SAC 99543. Case-Laws GST Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382191