GST classification & rates for polymer protective coating services on bridges

In re S & G Engineers (GST AAR Kerala)

In the recent ruling involving M/s. S & G Engineers, the Authority for Advance Ruling (AAR) in Kerala addressed critical issues related to the classification of services and the applicable tax rates under the Central Goods and Services Tax (CGST) Act. The firm, engaged in providing works contract services for the application of polymer protective coating on bridges, sought clarity on the appropriate Service Accounting Code (SAC) and tax implications under Notifications 11/2017 and 12/2017.

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