https://www.taxtmi.com/caselaws?id=432482 The AAR Chhattisgarh ruled on GST classification for civil works involving construction of railway infrastructure facilities including block cabins and crew rest rooms for SECL's Kusmunda Project. The Authority determined the work falls under SAC 9954 (general construction services) and qualifies for exemption under Notification No. 11/2017. However, without evidence of goods supply, the Authority could not conclusively determine if the work constitutes composite supply. The ruling states that if the work qualifies as composite supply and works contract under Section 2(119) CGST Act, GST applies at 12% from 25.01.2018; otherwise, 18% GST applies under the residual entry. No rate change occurred from 1.1.2022. en-us Wed, 15 Jun 2022 00:00:00 +0530 Mon, 14 Apr 2025 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432482 The AAR Chhattisgarh ruled on GST classification for civil works involving construction of railway infrastructure facilities including block cabins and crew rest rooms for SECL's Kusmunda Project. The Authority determined the work falls under SAC 9954 (general construction services) and qualifies for exemption under Notification No. 11/2017. However, without evidence of goods supply, the Authority could not conclusively determine if the work constitutes composite supply. The ruling states that if the work qualifies as composite supply and works contract under Section 2(119) CGST Act, GST applies at 12% from 25.01.2018; otherwise, 18% GST applies under the residual entry. No rate change occurred from 1.1.2022. Case-Laws GST Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432482