https://www.taxtmi.com/forum/issue?id=119755 Roads that are integral to irrigation projects (service roads alongside canals and other irrigation structures) are treated as part of irrigation works and, when supplied as composite works contracts to a government entity, attract the rate applicable to irrigation works. By contrast, construction of a road expressly for use by the general public falls under a separate entry with a lower rate. The determinative criterion is the road's function and purpose, and many concessional treatments for supplies to government entities were narrowed effective January 2022. en-us Thu, 20 Mar 2025 18:42:45 +0530 Mon, 24 Mar 2025 07:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119755 Roads that are integral to irrigation projects (service roads alongside canals and other irrigation structures) are treated as part of irrigation works and, when supplied as composite works contracts to a government entity, attract the rate applicable to irrigation works. By contrast, construction of a road expressly for use by the general public falls under a separate entry with a lower rate. The determinative criterion is the road's function and purpose, and many concessional treatments for supplies to government entities were narrowed effective January 2022. Discussion-Forum GST Thu, 20 Mar 2025 18:42:45 +0530 https://www.taxtmi.com/forum/issue?id=119755