18% GST applicable on Composite Supply under Works Contract: AAR [Read Order]

GST - Composite supply - works contract - AAR - taxscan

The Maharashtra Authority of Advance Ruling ( AAR ) has held that 18% GST is applicable on Composite supply under works contract. The applicant, M/s KPC Projects Ltd., got selected based on their bid by the Uttar Pradesh RajkiyaNirman Nigam Ltd., (UPRNN) a government undertaking for the construction of 200 bedded ESI Hospital in Maharashtra….

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