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GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Classification of supply - composite supply or not - r works ...

GST

April 2, 2021

Classification of supply - composite supply or not - r works relating to Planning, designing and supervision of construction of various building infrastructure development and interior work etc. - The turnkey project works executed by M/s. NBCC (India) Ltd. is an “works contract” in terms of clause 119 of Section 2 of CGST/OGST Act, 2017 and ought to be treated as a composite supply as per clause 30 of the Section 2 of CGST/OGST Act. - AAAR

 

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