https://www.taxtmi.com/caselaws?id=450264 The AAAR Rajasthan ruled that EPC contract services for survey, designing, installation and commissioning of a sulphate removal plant are classifiable under SAC Heading 9954 (construction services) rather than Heading 998621 (support services to oil and gas extraction). The appellant's activities involved establishment of infrastructure facilities including civil work, buildings, and plant construction, which constituted construction services for mining/industrial plants. The appeal was filed within the 30-day statutory period. The services attract 18% GST rate under the amended notification provisions. en-us Tue, 19 Dec 2023 00:00:00 +0530 Mon, 13 Jan 2025 14:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450264 The AAAR Rajasthan ruled that EPC contract services for survey, designing, installation and commissioning of a sulphate removal plant are classifiable under SAC Heading 9954 (construction services) rather than Heading 998621 (support services to oil and gas extraction). The appellant's activities involved establishment of infrastructure facilities including civil work, buildings, and plant construction, which constituted construction services for mining/industrial plants. The appeal was filed within the 30-day statutory period. The services attract 18% GST rate under the amended notification provisions. Case-Laws GST Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450264