ION Exchange GST Classification: Appellate Authority’s Ruling

In re ION Exchange (India) Limited (GST AAAR Rajasthan) (i) Based on the analysis of activities, the Appellant are required to carry out in pursuance of the EPC Contract and keeping in view the true nature of supplies proposed to be undertaken by the Appellant, the proposed supplies are appropriately classifiable under SAC Heading No. 9954 answering to description ‘Construction Services’ which are in the nature of composite supply defined as works contract. (ii) The proposed supplies are specifically covered by SAC Heading No. 9954 and the claim that ‘Construction Services...