Classification of services - Works Contract - activities of construction - The Proposed Modus operandi...

Classification of services - Works Contract - activities of construction - The Proposed Modus operandi for construction of ‘Unit’ which is ‘other than affordable residential apartments’ by the applicant in the RREP promoted by them, namely, ‘Ashiana Shubam -Phase IV’ in Maraimalai Nagar Chennai is classifiable under SAC 9954 as ‘Construction Service’ and the applicable rate of tax is CGST @ 3.75% and SGST @ 3.75% - AAR .....

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