EPC Contract Services for Petroleum Operations Classified Under SAC 9954, Subject to 18% GST, Not Reduced Rate.

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....Challenged the Ruling pronounced by AAR - Nature of activities as per the EPC Contract - The AAAR concluded that the services provided by the appellant, involving the construction of infrastructure essential for petroleum operations, do not fit within the scope of "Support services" as defined under SAC Heading 9986 nor under the "Other professional, technical and business services" of SAC Heading 9983, considering the broad scope of work encompassing construction, fabrication, and commissioning of immovable property. Consequently, the classification under SAC Heading 9954, applying an 18% GST rate, was deemed appropriate, notwithstanding the appellant's contention that their services are directly linked to and necessary for petroleum operations, which should qualify for a reduced rate under the amended entries.....