https://www.taxtmi.com/caselaws?id=396114 The work undertaken by the applicant qualifies as a composite supply of works contract under Section 2(119) of the CGST Act. However, it does not meet the conditions for the lower tax rate of 12% under Notification No. 11/2017-Central Tax (Rate) and is therefore liable to be taxed at 18% GST (CGST 9% + SGST 9%). en-us Thu, 14 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396114 The work undertaken by the applicant qualifies as a composite supply of works contract under Section 2(119) of the CGST Act. However, it does not meet the conditions for the lower tax rate of 12% under Notification No. 11/2017-Central Tax (Rate) and is therefore liable to be taxed at 18% GST (CGST 9% + SGST 9%). Case-Laws GST Thu, 14 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396114