https://www.taxtmi.com/caselaws?id=427567 AAR Gujarat ruled on classification of composite supply involving design and construction of roads and utility services on EPC basis. The Authority held that construction of roads qualifies as work contract service under Entry 3(iv) of Notification 11/2017, attracting 6% GST (until 17-7-2022, thereafter 18%). However, MBSIRDA was not deemed a local authority under Section 2(69) CGST Act, disqualifying concessional rates for utility services. Construction of other utility services (water supply, sewerage, drainage) constitutes work contract service liable to 18% GST throughout. en-us Wed, 10 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427567 AAR Gujarat ruled on classification of composite supply involving design and construction of roads and utility services on EPC basis. The Authority held that construction of roads qualifies as work contract service under Entry 3(iv) of Notification 11/2017, attracting 6% GST (until 17-7-2022, thereafter 18%). However, MBSIRDA was not deemed a local authority under Section 2(69) CGST Act, disqualifying concessional rates for utility services. Construction of other utility services (water supply, sewerage, drainage) constitutes work contract service liable to 18% GST throughout. Case-Laws GST Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427567