https://www.taxtmi.com/caselaws?id=420047 Concessional works contract treatment under Notification No. 11/2017-C.T. (R) requires strict satisfaction of the recipient, subject-matter and end-use conditions. A composite supply for supply and commissioning of a Toll Management System to a private concessionaire was not to a specified recipient and was connected with a commercial highway project, so it did not qualify under Entry 3(vi). The contract also did not amount to construction or commissioning of a road, bridge, tunnel or terminal for road transportation under Entry 3(iv), and the subcontractor entry in Entry 3(ix) was unavailable because the underlying supply itself was not covered. The supply was therefore taxable at 18%. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420047 Concessional works contract treatment under Notification No. 11/2017-C.T. (R) requires strict satisfaction of the recipient, subject-matter and end-use conditions. A composite supply for supply and commissioning of a Toll Management System to a private concessionaire was not to a specified recipient and was connected with a commercial highway project, so it did not qualify under Entry 3(vi). The contract also did not amount to construction or commissioning of a road, bridge, tunnel or terminal for road transportation under Entry 3(iv), and the subcontractor entry in Entry 3(ix) was unavailable because the underlying supply itself was not covered. The supply was therefore taxable at 18%. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420047