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No change in GST rate wef 1.1.2022 on composite supply of works contracts
Case Law Details
- Case Name
- In re Agrawal Buildcon (GST AAR Chhattisgarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttarakhand, Advance Rulings
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In re Agrawal Buildcon (GST AAR Chhattisgarh)
i. The benefit of entry at Sl.no. 3(v)(a) of Notification No. 11/2017 Central Tax(Rate) dated 28.06.2017 as amended, vide Notification 01/2018 Central Tax(Rate) dated 25.01.2018 and various other amendments from time to time, lastly amended vide Notification no. 22/2021-Central Tax (Rate) dated 31.12.2021 would be eligible to M/s Agrawal Buildcon, C/o Agrawal Traders, Main Road, Korba, Chhattisgarh, 495677 (GSTIN-22ASSPA1067D1Z7), the applicant, provided that the works undertaken by them qualifies as “Composite supply” as stipulated und...
