https://www.taxtmi.com/caselaws?id=434243 The AAAR held that the appellant's supply of materials and services for setting up telecom network infrastructure constitutes a works contract qualifying as turnkey services. The contract involves comprehensive activities including manufacturing telecom products, laying optical fiber cables, establishing control centers, and network commissioning for BSNL to serve Indian Navy operations. Since the network serves defense purposes rather than commercial activities, it qualifies for concessional tax treatment under Entry 3(vi)(a) of Notification 11/2017 at 12% GST rate for the period April 2019 to December 2021. The AAAR recognized this as a composite supply with works contract as the principal supply, rejecting the previous AAR classification under Entry 3(ii) at 18% rate. en-us Tue, 07 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434243 The AAAR held that the appellant's supply of materials and services for setting up telecom network infrastructure constitutes a works contract qualifying as turnkey services. The contract involves comprehensive activities including manufacturing telecom products, laying optical fiber cables, establishing control centers, and network commissioning for BSNL to serve Indian Navy operations. Since the network serves defense purposes rather than commercial activities, it qualifies for concessional tax treatment under Entry 3(vi)(a) of Notification 11/2017 at 12% GST rate for the period April 2019 to December 2021. The AAAR recognized this as a composite supply with works contract as the principal supply, rejecting the previous AAR classification under Entry 3(ii) at 18% rate. Case-Laws GST Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434243