Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]

Construction - infrastructure - Railway Lines - Composite Supply - Works Contract - GST - Taxscan

The Chhattisgarh Authority for Advance Rulings ( AAR ) has recently ruled that the construction undertaken by the applicant- , other than construction of railway lines is not a composite supply to the works contract, thereby attracting 18% Goods and Services Tax ( GST ) [9% Central GST + 9% State GST). The company applied…

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