https://www.taxtmi.com/highlights?id=62975 Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a Government Authority, and such rendering of composite supply of works contract involves predominantly earth work that is, constituting more than 75per cent. of the value of the works contract. Thus, the impugned activity of the applicant is covered under the Sr. No. 3 (vii) of Notification No. 11/2017-CTR dated 28.06.2017 as amended - AAR en-us Mon, 18 Apr 2022 08:10:06 +0530 Mon, 18 Apr 2022 08:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62975 Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a Government Authority, and such rendering of composite supply of works contract involves predominantly earth work that is, constituting more than 75per cent. of the value of the works contract. Thus, the impugned activity of the applicant is covered under the Sr. No. 3 (vii) of Notification No. 11/2017-CTR dated 28.06.2017 as amended - AAR Highlights GST Mon, 18 Apr 2022 08:10:06 +0530 https://www.taxtmi.com/highlights?id=62975