https://www.taxtmi.com/caselaws?id=402947 A mining-related contract covering drilling, excavation, waste removal, manpower, machinery, road and ramp construction, transportation and related supply was treated as a single naturally bundled composite supply constituting a works contract under the CGST Act because property in goods was transferred in execution. The Authority also found the work to be predominantly earthwork, with more than 75% of the value attributable to earthwork, and held the recipient to be a government entity as a wholly State-owned government company entrusted with the function. The contract therefore qualified for the concessional GST rate under Serial No. 3 of Notification No. 31/2017-Central Tax (Rate), attracting 5% GST. en-us Fri, 26 Jun 2020 00:00:00 +0530 Sat, 22 Mar 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402947 A mining-related contract covering drilling, excavation, waste removal, manpower, machinery, road and ramp construction, transportation and related supply was treated as a single naturally bundled composite supply constituting a works contract under the CGST Act because property in goods was transferred in execution. The Authority also found the work to be predominantly earthwork, with more than 75% of the value attributable to earthwork, and held the recipient to be a government entity as a wholly State-owned government company entrusted with the function. The contract therefore qualified for the concessional GST rate under Serial No. 3 of Notification No. 31/2017-Central Tax (Rate), attracting 5% GST. Case-Laws GST Fri, 26 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402947