https://www.taxtmi.com/caselaws?id=429783 AAR West Bengal ruled that shifting of electrical utilities under a sub-contract for highway construction does not qualify as "construction of road" services under Entry 3(iv)(a) of Notification 11/2017-CT(R) attracting 12% GST. The applicant was sub-contracted solely for shifting electrical utilities, which constitutes an independent activity separate from main road construction work. The ruling emphasized that limited scope utility shifting services cannot be categorized as road construction services, following precedent from Rajasthan AAR. The work lacks nexus with the main construction contract as shifting costs are reimbursed separately by the Authority. en-us Fri, 21 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429783 AAR West Bengal ruled that shifting of electrical utilities under a sub-contract for highway construction does not qualify as "construction of road" services under Entry 3(iv)(a) of Notification 11/2017-CT(R) attracting 12% GST. The applicant was sub-contracted solely for shifting electrical utilities, which constitutes an independent activity separate from main road construction work. The ruling emphasized that limited scope utility shifting services cannot be categorized as road construction services, following precedent from Rajasthan AAR. The work lacks nexus with the main construction contract as shifting costs are reimbursed separately by the Authority. Case-Laws GST Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429783