https://www.taxtmi.com/caselaws?id=423353 The AAR-Gujarat ruled that a works contract for intelligent traffic management system services provided to a local authority constitutes a supply of services under CGST Act Schedule II(6)(a). Since the recipient was Shahjahanpur Nagar Nigam (local authority) and involved inter-state supply, the transaction attracted 12% IGST under Notification 8/2017-IT(R) at Tariff 9954. The appropriate SAC code was determined to be 995468 (Other installation services n.e.c.) as it encompasses the original works installation project involving electrical, lighting, cabling infrastructure, and traffic management system implementation. en-us Wed, 01 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423353 The AAR-Gujarat ruled that a works contract for intelligent traffic management system services provided to a local authority constitutes a supply of services under CGST Act Schedule II(6)(a). Since the recipient was Shahjahanpur Nagar Nigam (local authority) and involved inter-state supply, the transaction attracted 12% IGST under Notification 8/2017-IT(R) at Tariff 9954. The appropriate SAC code was determined to be 995468 (Other installation services n.e.c.) as it encompasses the original works installation project involving electrical, lighting, cabling infrastructure, and traffic management system implementation. Case-Laws GST Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423353