https://www.taxtmi.com/highlights?id=75326 Classification of supply - survey, designing, installation and commissioning of project under EPC contract - The AAAR held that the services provided by the appellant under the EPC contract are appropriately classifiable under SAC Heading No. 9954, answering to the description of "Construction Services," which are in the nature of composite supply defined as a works contract. The AAAR concluded that the proposed supplies specifically fall under SAC Heading No. 9954, rejecting the appellant's argument for a more specific classification under SAC Heading No. 998621 or Heading 9983. en-us Fri, 01 Mar 2024 12:20:17 +0530 Fri, 01 Mar 2024 12:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75326 Classification of supply - survey, designing, installation and commissioning of project under EPC contract - The AAAR held that the services provided by the appellant under the EPC contract are appropriately classifiable under SAC Heading No. 9954, answering to the description of "Construction Services," which are in the nature of composite supply defined as a works contract. The AAAR concluded that the proposed supplies specifically fall under SAC Heading No. 9954, rejecting the appellant's argument for a more specific classification under SAC Heading No. 998621 or Heading 9983. Highlights GST Fri, 01 Mar 2024 12:20:17 +0530 https://www.taxtmi.com/highlights?id=75326