https://www.taxtmi.com/caselaws?id=405973 The Odisha Appellate Authority for Advance Ruling overturned the initial ruling and classified the works entrusted to NBCC as a composite supply. This decision enabled the application of a concessional tax rate under specific notifications for the construction services rendered to IIT, Bhubaneswar. The analysis considered contractual arrangements, service nature, and applicable legal provisions to reach this outcome. en-us Fri, 19 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405973 The Odisha Appellate Authority for Advance Ruling overturned the initial ruling and classified the works entrusted to NBCC as a composite supply. This decision enabled the application of a concessional tax rate under specific notifications for the construction services rendered to IIT, Bhubaneswar. The analysis considered contractual arrangements, service nature, and applicable legal provisions to reach this outcome. Case-Laws GST Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405973