Services of construction of R&R Colony taxable under Works Contract Service

In re Adani Enterprises Limited (GST AAR Madhya Pradesh) Q1.  Whether the services of construction of the R&R Colony supplied by the Applicant would be taxed as a part of the composite supply of mining service or the same would be taxed separately as a supply of works contract service. In respect of 1st question, the Authority hereby is of the opinion that the services of construction of the R&R Colony supplied by the Applicant would be taxed under the Works Contract Service. Q2. Whether the Applicant will be eligible to avail Input Tax Credit of tax paid to the sub-contractor on work...