Network Setup Classified as Service, Taxed at 18% Under Works Contract Per Notification No. 11/2017-CTR, Entry No. 3 (xii.

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....Classification of supply - supply of goods or supply of services - works contract or not - setting up of network - the subject activity of the applicant will be covered under Since Entry No 3 (xii) of Notification No. 11/2017-CTR- dated 28.06.2017 as amended till date. - taxable at the rate of 18% - AAR....