https://www.taxtmi.com/caselaws?id=418848 AAR Rajasthan ruled that services under an EPC contract for petroleum exploration infrastructure do not qualify as "support services to exploration/mining" under Heading 9986 or "professional/technical services" under Heading 9983. The contract involves designing, engineering, procurement, construction, and commissioning of permanent facilities, creating immovable property. The AAR classified this as a work contract involving composite supply of goods and services, taxable at 18% GST under Heading 9954(ii) of Notification 11/2017-Central Tax (Rate). en-us Mon, 13 Sep 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418848 AAR Rajasthan ruled that services under an EPC contract for petroleum exploration infrastructure do not qualify as "support services to exploration/mining" under Heading 9986 or "professional/technical services" under Heading 9983. The contract involves designing, engineering, procurement, construction, and commissioning of permanent facilities, creating immovable property. The AAR classified this as a work contract involving composite supply of goods and services, taxable at 18% GST under Heading 9954(ii) of Notification 11/2017-Central Tax (Rate). Case-Laws GST Mon, 13 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418848