https://www.taxtmi.com/caselaws?id=414652 The ruling determined that the construction of a poultry farm on immovable property constitutes a composite supply of works contract services under the CGST/KGST Act 2017. The applicant is ineligible for Input Tax Credit (ITC) and is subject to a tax rate of 9% CGST and 9% KGST. The transfer of poultry farm equipment and works executed for construction falls under HSN 9954. en-us Fri, 29 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414652 The ruling determined that the construction of a poultry farm on immovable property constitutes a composite supply of works contract services under the CGST/KGST Act 2017. The applicant is ineligible for Input Tax Credit (ITC) and is subject to a tax rate of 9% CGST and 9% KGST. The transfer of poultry farm equipment and works executed for construction falls under HSN 9954. Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414652