https://www.taxtmi.com/forum/issue?id=117776 GST treatment depends on whether the transaction is a sale of sand (goods) or a contract for excavation services: sale of sand follows the goods classification and respective lower rate, whereas excavation and earthmoving services fall under SAC 995433 and attract the residual rate. State ownership of sand and the contractual chain are decisive factual matters that determine whether the contractor supplies goods or only services, and thus the applicable tax characterisation and rate. en-us Mon, 24 Jan 2022 14:56:38 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117776 GST treatment depends on whether the transaction is a sale of sand (goods) or a contract for excavation services: sale of sand follows the goods classification and respective lower rate, whereas excavation and earthmoving services fall under SAC 995433 and attract the residual rate. State ownership of sand and the contractual chain are decisive factual matters that determine whether the contractor supplies goods or only services, and thus the applicable tax characterisation and rate. Discussion-Forum GST Mon, 24 Jan 2022 14:56:38 +0530 https://www.taxtmi.com/forum/issue?id=117776