AAR Jharkhand

5% GST payable on Earth Work constituting more than 75% of work order

In re M/s. P.K. Agarwala (GST AAR Jharkhand)

In re M/s. P.K. Agarwala (GST AAR Jharkhand) The term Earth Work has not been defined under any GST provisions. The Webster Dictionary defines Earth Work as ” an embankment or construction made of earth specially one used as a field fortification. The Collins dictionary defines Earth Work as “excavation of earth as in enginee...

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