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Intelligent Transport System installation classified under Entry (iv), not Entry (vi), of CGST Rate Notification for public roads.

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Full Text of the Document

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....Classification of supply - The installation of ITS (Intelligent Transport System) is part and parcel of the construction of road transportation system for use by general public and the supply made by the applicant is more appropriately classified under Entry (iv) to Serial No. 3 of the CGST Rate Notification rather than Entry (vi) of the said Notification.....

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