The Chhattisgarh Authority for Advance Ruling (AAR), ruled that Civil works for construction of Rail Infrastructure for South Eastern Coal fields (SECL) Kusmunda Project is composite supply and attracts 12% GST. An Advance Ruling under Section 98 of the Chhattisgarh GST Act, 2017 sought from M/s Agrawal Buildcon, the applicant in respect of the following…
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