Mansi Wakai Dam Operation in Rajasthan Qualifies as Composite Supply of Works Contract, Eligible for GST Exemption.

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....Classification of supply - works contract - pure supply of goods or pure supply of services or composite supply of goods and services - activity of operation and maintenance of Mansi Wakai dam - PHED, a unit of Government of Rajasthan - since all the conditions of composite supply are satisfied, therefore it is a composite supply of works contract - the applicant is eligible for exemption - AAR....