https://www.taxtmi.com/caselaws?id=756527 AAR Kerala ruled that polymer protective coating services for bridges constitute works contract services under section 2(119) of CGST Act 2017, classified under Service Code 995473. The services are taxable at 18% (01.07.2017-21.08.2017), 12% (22.08.2017-17.07.2022), and 18% thereafter (from 18.07.2022). The composite supply qualifies as construction/maintenance of bridges for road transportation used by general public, attracting 12% tax rate during the applicable period. Recipient's status is immaterial for tax rate determination. Exemption under Notification 12/2017 was deemed irrelevant. en-us Wed, 10 Jan 2024 00:00:00 +0530 Fri, 09 May 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756527 AAR Kerala ruled that polymer protective coating services for bridges constitute works contract services under section 2(119) of CGST Act 2017, classified under Service Code 995473. The services are taxable at 18% (01.07.2017-21.08.2017), 12% (22.08.2017-17.07.2022), and 18% thereafter (from 18.07.2022). The composite supply qualifies as construction/maintenance of bridges for road transportation used by general public, attracting 12% tax rate during the applicable period. Recipient's status is immaterial for tax rate determination. Exemption under Notification 12/2017 was deemed irrelevant. Case-Laws GST Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756527