Determining Tax Rate for Works Contract on Hokersar Wetland Construction Under GST Act Section 2(119) Criteria.

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....Rate of tax - works contract - contract for construction of channels across Hokersar Wetland along the old alignment from RD 13182m to RD 16713m of flood spill channel, including its side slope protection and dredging of drainage flowing into Hokersar Wetland - It is works contract within the meaning of section 2 (119) of the GST Act, where earthwork exceeds more than 75% of the contract value - AAR....