https://www.taxtmi.com/caselaws?id=418253 The AAR Maharashtra ruled that drilling and blasting work for tunnel construction constitutes a composite supply of works contract services. The applicant, engaged as sub-contractor for rock tunneling work involving explosives and materials, was found to provide both goods and services elements. The Authority determined this activity falls under Entry 3(iv) of Notification No. 11/2017-CT (Rate) dated 28.06.2017, making it taxable at 12% GST rate. The ruling was supported by similar precedent from AAR Gujarat regarding blasting work classification as composite supply. en-us Tue, 08 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418253 The AAR Maharashtra ruled that drilling and blasting work for tunnel construction constitutes a composite supply of works contract services. The applicant, engaged as sub-contractor for rock tunneling work involving explosives and materials, was found to provide both goods and services elements. The Authority determined this activity falls under Entry 3(iv) of Notification No. 11/2017-CT (Rate) dated 28.06.2017, making it taxable at 12% GST rate. The ruling was supported by similar precedent from AAR Gujarat regarding blasting work classification as composite supply. Case-Laws GST Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418253