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GST - Highlights / Catch Notes

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Classification of supply - Construction of Roads and Services of ...

GST

September 12, 2022

Classification of supply - Construction of Roads and Services of TP-1 Area - The applicant service of construction of other Utility Service viz. Potable Water Supply system, Recycled Water Supply, Sewerage Collection System, Industrial Effluent Collection System, Storm Water Drainage Network involves components of goods and services, therefore covers under the category of Work Contract service and is liable to GST @18%. - AAR

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