https://www.taxtmi.com/caselaws?id=403846 A dredging and excavation contract for Wular Lake qualified as a composite works contract dominated by earthwork, because material involvement was below 2% of the work order and the work related to improvement of immovable property. The recipient was treated as a Governmental Authority, being constituted under the Jammu and Kashmir Development Act, under full governmental control, and performing functions aligned with Article 243W. On that basis, the supply fell within entry 3(vii) of Notification No. 8/2017-Integrated Tax (Rate), and the concessional GST rate was available. en-us Fri, 05 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403846 A dredging and excavation contract for Wular Lake qualified as a composite works contract dominated by earthwork, because material involvement was below 2% of the work order and the work related to improvement of immovable property. The recipient was treated as a Governmental Authority, being constituted under the Jammu and Kashmir Development Act, under full governmental control, and performing functions aligned with Article 243W. On that basis, the supply fell within entry 3(vii) of Notification No. 8/2017-Integrated Tax (Rate), and the concessional GST rate was available. Case-Laws GST Fri, 05 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403846