Works contract as composite supply: Earthwork over 75%, promotes urban forestry, recipient deemed Governmental Authority under IGST Notification 5(ix). https://www.taxtmi.com/highlights?id=56654 Works Contract - composite supply - earthwork exceeding 75% of the contract value - They broadly conform to the function of promoting urban forestry, protection of environment and ecology entrusted to a municipality under article 243W of the Constitution. The recipient is, therefore, a Governmental Authority within the meaning of para 5(ix) of the IGST Notification. - AAR en-us Tue, 09 Feb 2021 11:04:09 +0530 Tue, 09 Feb 2021 11:04:09 +0530 TaxTMI RSS Generator Works contract as composite supply: Earthwork over 75%, promotes urban forestry, recipient deemed Governmental Authority under IGST Notification 5(ix). https://www.taxtmi.com/highlights?id=56654 Works Contract - composite supply - earthwork exceeding 75% of the contract value - They broadly conform to the function of promoting urban forestry, protection of environment and ecology entrusted to a municipality under article 243W of the Constitution. The recipient is, therefore, a Governmental Authority within the meaning of para 5(ix) of the IGST Notification. - AAR Highlights GST Tue, 09 Feb 2021 11:04:09 +0530 https://www.taxtmi.com/highlights?id=56654