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GST - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Works Contract - composite supply - earthwork exceeding 75% of ...

GST

February 9, 2021

Works Contract - composite supply - earthwork exceeding 75% of the contract value - They broadly conform to the function of promoting urban forestry, protection of environment and ecology entrusted to a municipality under article 243W of the Constitution. The recipient is, therefore, a Governmental Authority within the meaning of para 5(ix) of the IGST Notification. - AAR

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