Composite work contract pre-dominantly of earth work to Government Entity attracts 5% GST

In re KSC Buildcon Private Limited (GST AAR Haryana) Q. Whether the Serial No. 3 of Notification No. 31/2017-Central Tax (Rate) dated 13th October,2017 issued under the GST Act, being Composite supply of work contract as defined in clause 119 of Sec-2 of the CGST Act,2017, involving pre dominantly earth work i.e. constituting more than 75% of the value of work in contract) provided to Central Government, State Government, Union Territory, Local authority, a government authority or a Government Entity having GST rate of 5% applicable to us? As per Serial No. 3, Heading 9954 of the Notification ...