GST on Composite supply of Residential construction works for Govt Entity

In re KPC Projects Ltd. (GST AAR Maharashtra)

In the instant case there is Composite supply of works contract provided to UPRNN, a Government Entity by way of construction of a Residential Quarters meant for the use of the employees of ESIC and therefore, it can be said that the supply is in respect of a ‘civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession’.

However we also find that, the above mentio

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