https://www.taxtmi.com/article/detailed?id=12516 The AAAR held that EPC activities for construction of a Sulphate Removal Plant are not support services to oil and gas extraction nor exploration/mining services, and are properly classifiable under SAC Heading No. 9954 as construction services for mines and industrial plants; the deleted rate entry precluded reliance on the earlier rate and the supplies attract the tax rate prescribed for construction services in the amended CGST and corresponding SGST notifications. en-us Wed, 10 Apr 2024 10:32:47 +0530 Wed, 10 Apr 2024 10:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12516 The AAAR held that EPC activities for construction of a Sulphate Removal Plant are not support services to oil and gas extraction nor exploration/mining services, and are properly classifiable under SAC Heading No. 9954 as construction services for mines and industrial plants; the deleted rate entry precluded reliance on the earlier rate and the supplies attract the tax rate prescribed for construction services in the amended CGST and corresponding SGST notifications. Articles Goods and Services Tax - GST Wed, 10 Apr 2024 10:32:47 +0530 https://www.taxtmi.com/article/detailed?id=12516