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    <title>GST ON WORKS CONTRACT SERVICE OF CONSTRUCTING WAREHOUSE AND COLD STORAGE GODOWN</title>
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    <description>The AAR held that two of the four works contracts qualified as supplies to a Government Entity and fell within the concessional entry for composite works contracts provided for non commercial public purpose structures, while the remaining two contracts were commercial in nature and did not qualify for the concession, attracting standard tax treatment from inception.</description>
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      <description>The AAR held that two of the four works contracts qualified as supplies to a Government Entity and fell within the concessional entry for composite works contracts provided for non commercial public purpose structures, while the remaining two contracts were commercial in nature and did not qualify for the concession, attracting standard tax treatment from inception.</description>
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