https://www.taxtmi.com/caselaws?id=399833 The authority ruled that the 6% CGST rate is applicable to the applicant for the composite supply of works contract services for metro projects, subject to the works satisfying the definition of "works contract" under Section 2(119) of the CGST Act. The ruling highlighted the importance of providing adequate documentation to establish the nature of the works as a "works contract." en-us Mon, 28 Sep 2020 00:00:00 +0530 Thu, 20 Mar 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399833 The authority ruled that the 6% CGST rate is applicable to the applicant for the composite supply of works contract services for metro projects, subject to the works satisfying the definition of "works contract" under Section 2(119) of the CGST Act. The ruling highlighted the importance of providing adequate documentation to establish the nature of the works as a "works contract." Case-Laws GST Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399833