https://www.taxtmi.com/caselaws?id=750918 AAR Karnataka ruled that applicant's future contracts for pumping stations and reservoirs construction constitute works contract services, not pure services, as they involve both labor/manpower and material supply. The services do not qualify for exemption under Notification No. 12/2017-Central Tax (Rate) as amended. The application was rejected as non-maintainable under GST Act 2017 since questions related to past supplies to contractee cannot be subject to advance ruling. en-us Fri, 02 Feb 2024 00:00:00 +0530 Wed, 30 Apr 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750918 AAR Karnataka ruled that applicant's future contracts for pumping stations and reservoirs construction constitute works contract services, not pure services, as they involve both labor/manpower and material supply. The services do not qualify for exemption under Notification No. 12/2017-Central Tax (Rate) as amended. The application was rejected as non-maintainable under GST Act 2017 since questions related to past supplies to contractee cannot be subject to advance ruling. Case-Laws GST Fri, 02 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750918