Jetty Construction and Site Development Classified as "Works Contract" Under GST, Subject to 12% Rate for Non-Commercial Use.

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Full Text of the Document

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....Classification of supply - composite supply or mixed supply - works contract or not - Construction and Commissioning of Jetty and the Development of Sites as per the M.O.U - the services rendered by the applicant falls under the definition of “Works Contract” - Liable for GST @12% as an original work meant predominantly for use other than for commerce, industry or any other business or profession - AAR....