Laying of paver blocks not amount to works contract service for construction of immovable property

In re M/s. Sundharams Private Limited (AAR Maharashtra) Laying of the paver blocks cannot amount to works contract service for construction of the immovable property under section 17(5)(c) of CGST Act since, the expression “construction” for the purpose of section 17(5)(c) and 17(5)(d) includes reconstruction, renovation, addition or alteration or repairs to the extent of capitalization to the said immoveable property. In the case of the applicant the expenditure on the paver block has been booked as revenue expenditure in the books of account and therefore the same will not amount...