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Tunnel construction & related work falls under earth work & eligible for concessional GST rate
Case Law Details
- Case Name
- In re Soma Mohite Joint Venture (GST AAAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Maharashtra, Advance Rulings
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In re Soma Mohite Joint Venture (GST AAAR Maharashtra)
The Maharashtra Appellate Authority for Advance Ruling held that the services provided by the Appellant in the impugned matter qualifies for inclusion under entry 3(vii) of the Notification No. 12/2017-C.T. (Rate), dated 28.06.2017 (as amended by Notification No. 31/2017-C.T. (Rate) dated 13.10.2017).
It is evident that as per the work order, the work deals with excavation of earth and depositing it on the sides. As per the above definitions, it is clear that Earthwork includes excavation and as per the contract the Earthwork constitutes...
