https://www.taxtmi.com/caselaws?id=387268 The Advance Ruling Authority in Rajasthan determined that the GST rate applicable to the earthwork carried out by the applicant for a specific expressway project is 18% (CGST 9% + SGST 9%). The ruling clarified that the activity constituted a construction service of site preparation falling under a specific heading, classified under SAC 995432. This decision was based on the nature of the services provided by the applicant, which primarily involved site preparation activities without the supply of goods. en-us Tue, 03 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387268 The Advance Ruling Authority in Rajasthan determined that the GST rate applicable to the earthwork carried out by the applicant for a specific expressway project is 18% (CGST 9% + SGST 9%). The ruling clarified that the activity constituted a construction service of site preparation falling under a specific heading, classified under SAC 995432. This decision was based on the nature of the services provided by the applicant, which primarily involved site preparation activities without the supply of goods. Case-Laws GST Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387268