https://www.taxtmi.com/caselaws?id=451110 The AAAR Rajasthan upheld the AAR's classification of EPC contract services under SAC Heading 9954 (Construction Services) rather than 9986 (Support Services) for oil and gas extraction activities. The appellant's EPC contract with Vedanta Limited involved constructing new infrastructure and facilities for capacity expansion, not support services to existing operations. The court found the appeal was filed within the prescribed 30-day limitation period considering SC judgment extensions. The services attract 18% GST (9% CGST + 9% SGST) as construction services classified as works contract composite supply. en-us Tue, 19 Dec 2023 00:00:00 +0530 Mon, 13 Jan 2025 14:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451110 The AAAR Rajasthan upheld the AAR's classification of EPC contract services under SAC Heading 9954 (Construction Services) rather than 9986 (Support Services) for oil and gas extraction activities. The appellant's EPC contract with Vedanta Limited involved constructing new infrastructure and facilities for capacity expansion, not support services to existing operations. The court found the appeal was filed within the prescribed 30-day limitation period considering SC judgment extensions. The services attract 18% GST (9% CGST + 9% SGST) as construction services classified as works contract composite supply. Case-Laws GST Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451110