Court Reviews GST Classification for Network Setup: Works Contract or Composite Supply? Exemption Granted April 2019 - December 2021.

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....Works Contract or not - supplies of goods or services for 'selling up of network' - composite supply/principal supply - two ruling of the AAR - first one was accepted but second one was appealed against. - there is binding effect of the first order of advance ruling till 31st March, 2019. which classified the said supply under entry No 3(ii) taxable at 18%. - The second ruling should have ruled on merit as to applicability of the claimed notification entry - Benefit of exemption / relaxation from rate of GST allowed for the period 1.4.2019 to 31.12.2021 - AAAR....