Sub-contractor's work on NH-34 project not classified as composite supply of works contract under GST rules.

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....Classification of supply - rate of GST - Composite supply - The activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities for construction of ‘Proposed 4-Laning of Barasat-Krishnagar Section of NH-34 Project cannot be regarded as composite supply of works contract by way of construction of road - AAR....