https://www.taxtmi.com/caselaws?id=415343 AAR Madhya Pradesh ruled that construction of R R Colony by mine operator constitutes works contract service, not composite supply with mining service. Both services are identifiable separately with distinct payment terms and invoicing. The construction involves transfer of property in goods (steel, cement) qualifying as works contract service under GST. Applicant is eligible for Input Tax Credit on tax paid to sub-contractor for construction services under Section 17(5)(c) CGST Act 2017, as restriction doesn't apply when receiving works contract services for further supply. However, this ITC cannot be utilized for mining services tax payment. en-us Fri, 06 Aug 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415343 AAR Madhya Pradesh ruled that construction of R R Colony by mine operator constitutes works contract service, not composite supply with mining service. Both services are identifiable separately with distinct payment terms and invoicing. The construction involves transfer of property in goods (steel, cement) qualifying as works contract service under GST. Applicant is eligible for Input Tax Credit on tax paid to sub-contractor for construction services under Section 17(5)(c) CGST Act 2017, as restriction doesn't apply when receiving works contract services for further supply. However, this ITC cannot be utilized for mining services tax payment. Case-Laws GST Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415343