https://www.taxtmi.com/highlights?id=54971 Works Contract - Earth Work or not - construction of tunnel and its allied works - the Contract may be for something else- be it construction of building, tunnel, canal, road and in these contracts if the earthwork constitutes more than 75% then it qualifies for the above entry. If the intention of the Legislature had been to cover only pure contract of earthworks in it then a qualifying condition of more than 75% by value wouldn't have been provided. Benefit of exemption allowed - AAR modified - AAAR en-us Wed, 30 Sep 2020 13:41:31 +0530 Wed, 30 Sep 2020 13:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54971 Works Contract - Earth Work or not - construction of tunnel and its allied works - the Contract may be for something else- be it construction of building, tunnel, canal, road and in these contracts if the earthwork constitutes more than 75% then it qualifies for the above entry. If the intention of the Legislature had been to cover only pure contract of earthworks in it then a qualifying condition of more than 75% by value wouldn't have been provided. Benefit of exemption allowed - AAR modified - AAAR Highlights GST Wed, 30 Sep 2020 13:41:31 +0530 https://www.taxtmi.com/highlights?id=54971