https://www.taxtmi.com/caselaws?id=421248 AAR Maharashtra ruled that a JV subcontractor performing composite works contract (91% earth work, 9% construction) for tunnel excavation cannot avail NIL tax rate under Notification 12/2017-C.T.(Rate) Sr.No.3A-Chapter 9954. However, the supply qualifies for exemption under Sr.No.3(x) of Notification 11/2017-CTR as services provided to main contractor serving government entity GMIDC. The ruling noted that from January 1, 2022, such services will lose exemption due to amendment removing "Governmental Authority or Government Entity" from the notification's scope. en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421248 AAR Maharashtra ruled that a JV subcontractor performing composite works contract (91% earth work, 9% construction) for tunnel excavation cannot avail NIL tax rate under Notification 12/2017-C.T.(Rate) Sr.No.3A-Chapter 9954. However, the supply qualifies for exemption under Sr.No.3(x) of Notification 11/2017-CTR as services provided to main contractor serving government entity GMIDC. The ruling noted that from January 1, 2022, such services will lose exemption due to amendment removing "Governmental Authority or Government Entity" from the notification's scope. Case-Laws GST Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421248