https://www.taxtmi.com/caselaws?id=397306 Supply of construction, dredging and earthwork excavation services was treated as a works contract for improvement of immovable property. On the material on record, the contract was substantially made up of dredging and earthwork excavation, with material content stated to be below 15% of the work value, so the condition requiring earthwork to exceed 75% of the contract value was satisfied. The recipient being a Union Territory also met the recipient requirement in the notification. The supply therefore fell within Entry No. 3(vii) of Notification No. 8/2017-Integrated Tax (Rate) and qualified for the concessional rate. en-us Mon, 10 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397306 Supply of construction, dredging and earthwork excavation services was treated as a works contract for improvement of immovable property. On the material on record, the contract was substantially made up of dredging and earthwork excavation, with material content stated to be below 15% of the work value, so the condition requiring earthwork to exceed 75% of the contract value was satisfied. The recipient being a Union Territory also met the recipient requirement in the notification. The supply therefore fell within Entry No. 3(vii) of Notification No. 8/2017-Integrated Tax (Rate) and qualified for the concessional rate. Case-Laws GST Mon, 10 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397306