https://www.taxtmi.com/caselaws?id=418795 AAR Maharashtra ruled that network setup activities for BSNL, previously classified under Entry 3(ii) of Notification 11/2017-CTR, now fall under Entry 3(xii) following amendments by Notification 03/2019 dated March 29, 2019. The Authority determined these supplies constitute composite supply rather than works contract, attracting 18% GST rate. The ruling confirmed continuity of tax treatment despite notification amendments, with activities remaining taxable at 18% under the revised classification structure. en-us Fri, 18 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418795 AAR Maharashtra ruled that network setup activities for BSNL, previously classified under Entry 3(ii) of Notification 11/2017-CTR, now fall under Entry 3(xii) following amendments by Notification 03/2019 dated March 29, 2019. The Authority determined these supplies constitute composite supply rather than works contract, attracting 18% GST rate. The ruling confirmed continuity of tax treatment despite notification amendments, with activities remaining taxable at 18% under the revised classification structure. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418795