GST on works contract services for sewerage projects under AMRUT-2.0 

In re Technocraft Construction Private Limited (GST AAR Rajasthan) Rajasthan Authority for Advance Ruling (AAR) has determined that the services provided by Technocraft Construction Private Limited for the laying, testing, and commissioning of a sewer system for Nagar Nigam Kota do not qualify for exemption under the Goods and Services Tax (GST). The AAR reviewed the facts, submissions, and relevant tax authority comments, concluding that the applicant’s activities fall under the definition of a “works contract,” which is subject to GST. Technocraft Construction entered into ...