https://www.taxtmi.com/caselaws?id=403209 The appellate authority upheld the Rajasthan Authority for Advance Ruling's decision that the appellant's supply of materials and services for rural electricity infrastructure development to AVVNL constitutes a composite supply of work contract under Section 2(119) of the CGST Act. The authority ruled that the appellant's work supports AVVNL's commercial activities of supplying electricity, making it ineligible for the concessional tax rate of 12%. The appellant's appeal was dismissed. en-us Thu, 03 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403209 The appellate authority upheld the Rajasthan Authority for Advance Ruling's decision that the appellant's supply of materials and services for rural electricity infrastructure development to AVVNL constitutes a composite supply of work contract under Section 2(119) of the CGST Act. The authority ruled that the appellant's work supports AVVNL's commercial activities of supplying electricity, making it ineligible for the concessional tax rate of 12%. The appellant's appeal was dismissed. Case-Laws GST Thu, 03 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403209