https://www.taxtmi.com/caselaws?id=416839 The case involved determining the tax treatment of a contract for water loss management with Kolkata Municipal Corporation, covering construction and maintenance of water distribution networks. The Authority for Advance Ruling deemed the contract as an indivisible single contract for composite supply of works contract services, attracting a tax rate of 12% from 22.08.2017. For the period before that date, the tax rate was 18%. The ruling clarified that the contract did not qualify as a pure services contract but fell under the category of works contract services. en-us Fri, 31 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416839 The case involved determining the tax treatment of a contract for water loss management with Kolkata Municipal Corporation, covering construction and maintenance of water distribution networks. The Authority for Advance Ruling deemed the contract as an indivisible single contract for composite supply of works contract services, attracting a tax rate of 12% from 22.08.2017. For the period before that date, the tax rate was 18%. The ruling clarified that the contract did not qualify as a pure services contract but fell under the category of works contract services. Case-Laws GST Fri, 31 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416839