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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Works Contract - Earth Work or not - construction of tunnel and ...

GST

September 30, 2020

Works Contract - Earth Work or not - construction of tunnel and its allied works - the Contract may be for something else- be it construction of building, tunnel, canal, road and in these contracts if the earthwork constitutes more than 75% then it qualifies for the above entry. If the intention of the Legislature had been to cover only pure contract of earthworks in it then a qualifying condition of more than 75% by value wouldn't have been provided. Benefit of exemption allowed - AAR modified - AAAR

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