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Case Law Details

Case Name : In re M/s. P.K. Agarwala (GST AAR Jharkhand)
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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 engineering construction; a fortification made of earth. The Wikipedia defines Earth Work as “Earth work are engineering works through the processing of parts of earth surface involving quantities of soi

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