https://www.taxtmi.com/caselaws?id=432583 The AAR-Chhattisgarh held that highway lighting system installation services do not qualify for concessional GST rates under Entry 3(iv)(a) of Notification 11/2017-C.T. The applicant's work involved supply and installation of electrical equipment for highway lighting but was classified as electrical installation services rather than construction services under Heading 9954. The AAR determined this constituted a composite supply combining goods and services, qualifying as a works contract for immovable property. However, the concessional rate benefit was denied as the services did not meet the specific criteria for construction services of roads, being limited to electrical installation work only. en-us Mon, 02 May 2022 00:00:00 +0530 Mon, 14 Apr 2025 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432583 The AAR-Chhattisgarh held that highway lighting system installation services do not qualify for concessional GST rates under Entry 3(iv)(a) of Notification 11/2017-C.T. The applicant's work involved supply and installation of electrical equipment for highway lighting but was classified as electrical installation services rather than construction services under Heading 9954. The AAR determined this constituted a composite supply combining goods and services, qualifying as a works contract for immovable property. However, the concessional rate benefit was denied as the services did not meet the specific criteria for construction services of roads, being limited to electrical installation work only. Case-Laws GST Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432583