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GST - Highlights / Catch Notes

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Supply of Works Contract or not - Composite Contract - the ...


UPS System Contract with DMRC Not a Works Contract u/s 2(119) of CGST Act.

October 14, 2019

Case Laws     GST     AAR

Supply of Works Contract or not - Composite Contract - the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system do not qualify as a supply of works contract under Section 2(119) of the CGST Act.

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