https://www.taxtmi.com/highlights?id=66179 The services rendered by the applicant as per the concession agreement are classifiable as works contract services falling under SAC 995421 and the annuity received by the applicant including the bonus for early completion of construction is the consideration for the works contract services rendered and the applicant is liable to pay GST at the rate of 12% on the annuity including bonus - AAR en-us Fri, 21 Oct 2022 15:21:58 +0530 Fri, 21 Oct 2022 15:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66179 The services rendered by the applicant as per the concession agreement are classifiable as works contract services falling under SAC 995421 and the annuity received by the applicant including the bonus for early completion of construction is the consideration for the works contract services rendered and the applicant is liable to pay GST at the rate of 12% on the annuity including bonus - AAR Highlights GST Fri, 21 Oct 2022 15:21:58 +0530 https://www.taxtmi.com/highlights?id=66179