https://www.taxtmi.com/caselaws?id=436395 The AAAR held that the appellant's supply of cable shifting and underground installation services constituted works contract services under Section 2(119) of CGST Act, 2017, as it involved construction, erection, and installation of immovable property with transfer of goods. The appellant was not eligible for 12% concessional tax rate under entry 3(iv) of Notification 11/2017 as the services fell under residual entry 3(xii). Services to SCR were classified as works contract services taxable at 18% under entry 3(xii), not qualifying for exemption under entry 3(vi) as they were predominantly for business purposes. The appeal was disposed of confirming the classification and tax liability. en-us Tue, 04 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436395 The AAAR held that the appellant's supply of cable shifting and underground installation services constituted works contract services under Section 2(119) of CGST Act, 2017, as it involved construction, erection, and installation of immovable property with transfer of goods. The appellant was not eligible for 12% concessional tax rate under entry 3(iv) of Notification 11/2017 as the services fell under residual entry 3(xii). Services to SCR were classified as works contract services taxable at 18% under entry 3(xii), not qualifying for exemption under entry 3(vi) as they were predominantly for business purposes. The appeal was disposed of confirming the classification and tax liability. Case-Laws GST Tue, 04 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436395