https://www.taxtmi.com/caselaws?id=418796 AAR Maharashtra ruled that drilling and blasting operations with explosives for boulder extraction constitutes a composite supply of works contract. The applicant, as sub-contractor, qualified for 5% GST rate under Entry 3(x) of Notification 11/2017-CT(R) when main contractor provided services to government entities. However, following amendment via Notification 15/2021-CT(R) effective January 1, 2022, which deleted "Governmental Authority" and "Government Entity" from Entry 3(vii), the applicant's services no longer qualify for the concessional rate under Entry 3(x). en-us Fri, 18 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418796 AAR Maharashtra ruled that drilling and blasting operations with explosives for boulder extraction constitutes a composite supply of works contract. The applicant, as sub-contractor, qualified for 5% GST rate under Entry 3(x) of Notification 11/2017-CT(R) when main contractor provided services to government entities. However, following amendment via Notification 15/2021-CT(R) effective January 1, 2022, which deleted "Governmental Authority" and "Government Entity" from Entry 3(vii), the applicant's services no longer qualify for the concessional rate under Entry 3(x). Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418796