Classification of work for land filling and site preparation

In re Ashis Ghosh (GST AAAR West Bangal) As per the work orders issued by MBL, the Appellant is required to fill in the foundation or plinth by silver sand in layers and consolidate the same. Further the job also involves filling in the compound, tank and other low lying areas with sand and good earth and consolidating the same by ramming and dressing. The activities undertaken by the Appellant amount to improvement and modification of land for future construction. In the circumstances, it is not a ease of composite supply where principal supply constitutes of sand, as argued by the Appellant,...