GST Classification on Tunnel Construction: Earthwork Over 75% Qualifies for Tax Exemption, Says AAAR Modification.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Works Contract - Earth Work or not - construction of tunnel and its allied works - the Contract may be for something else- be it construction of building, tunnel, canal, road and in these contracts if the earthwork constitutes more than 75% then it qualifies for the above entry. If the intention of the Legislature had been to cover only pure contract of earthworks in it then a qualifying condition of more than 75% by value wouldn't have been provided. Benefit of exemption allowed - AAR modified - AAAR....