Classification of services - services of construction of the R&R ...

R&R Colony construction classified as Works Contract Service, subject to GST; not a composite supply with mining services.

December 3, 2021

Case Laws GST AAR

Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in combination with mining service as the construction of R&R colony is one time job whereas the mining service is a regular job for longer period, hence both the services are not going together or not depend on one another, supplied independently - the services of construction of R&R colony is not composite supply with mining service. - It covers under the definition of Works Contract Service and GST is leviable on the said service under the Works contract service. - AAR

View Source

← Previous Next →

Classification of services - services of construction of the R&R ...

R&R Colony construction classified as Works Contract Service, subject to GST; not a composite supply with mining services.

December 3, 2021

Case Laws GST AAR

You may also like:

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a...

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in...

Construction Services - composite Works Contracts - for sole reason of not filing the intimation opting to pay service under Works Contract Service, the demand cannot sustain.

Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

The AAR determined that the contract for installing terminals linking Western and Southern regions constitutes a composite works contract under Section 2(119) of CGST...

Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to...

Quick Updates: