https://www.taxtmi.com/caselaws?id=769089 AAR Maharashtra ruled that services comprising reconstruction, maintenance, housekeeping and security at Kalamboli Goods Shed do not constitute composite supply as these services are typically provided separately in ordinary business course. The work primarily involves cement concreting and infrastructure development rather than earthwork, making it ineligible for concessional rate under Notification 11/2017. Services are classified as mixed supply under Heading 995419, taxable at 18% being the highest rate applicable to works contract component. The question regarding Central Railway's ITC entitlement was deemed outside AAR's scope as rulings only bind applicants, not service recipients. en-us Thu, 27 Mar 2025 00:00:00 +0530 Sat, 07 Jun 2025 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769089 AAR Maharashtra ruled that services comprising reconstruction, maintenance, housekeeping and security at Kalamboli Goods Shed do not constitute composite supply as these services are typically provided separately in ordinary business course. The work primarily involves cement concreting and infrastructure development rather than earthwork, making it ineligible for concessional rate under Notification 11/2017. Services are classified as mixed supply under Heading 995419, taxable at 18% being the highest rate applicable to works contract component. The question regarding Central Railway's ITC entitlement was deemed outside AAR's scope as rulings only bind applicants, not service recipients. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769089