Classification of composite supply - works contract service - ...

GST Clarification: State Government Activities Not Business; School Buildings and Staff Quarters Classified Under Serial No. 3(vi.

April 29, 2022

Case Laws GST AAR

Classification of composite supply - works contract service - Explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or transaction undertaken by the State Government in which they are engaged as public authorities. Thereby, this activity undertaken by GoG out of the purview of business, as described at sr no 3(vi)(a) of Said NT. Also, School building is a structure meant for use as an educational establishment as described at entry at Sr no 3(vi)(b)(i) of said NT; and supply of Staff Quarters is covered at 3(vi)(c) of said NT. - AAR

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Classification of composite supply - works contract service - ...

GST Clarification: State Government Activities Not Business; School Buildings and Staff Quarters Classified Under Serial No. 3(vi.

April 29, 2022

Case Laws GST AAR

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