https://www.taxtmi.com/caselaws?id=386219 The contract in question was determined not to be covered under SI No. 3A, Chapter No. 99 as per Notification No. 2/2018 - Central Tax (Rate) dated 25/01/2018. Additionally, it was held that the contract did not fall under the term "Earth Work" as per SI No. 3, Chapter No. 9954, Notification No. 31/2017 - Central Tax (Rate) dated 13/10/2017. The meaning of "Earthwork" under SI No. 3, Chapter No. 9954 was not addressed due to the contract not meeting the criteria for earthwork classification. en-us Fri, 23 Aug 2019 00:00:00 +0530 Thu, 12 Dec 2019 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386219 The contract in question was determined not to be covered under SI No. 3A, Chapter No. 99 as per Notification No. 2/2018 - Central Tax (Rate) dated 25/01/2018. Additionally, it was held that the contract did not fall under the term "Earth Work" as per SI No. 3, Chapter No. 9954, Notification No. 31/2017 - Central Tax (Rate) dated 13/10/2017. The meaning of "Earthwork" under SI No. 3, Chapter No. 9954 was not addressed due to the contract not meeting the criteria for earthwork classification. Case-Laws GST Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386219