GST on Composite supply of works contract involving predominantly earth work

In re Mahalakshmi BT Patil Honai Construction (JV) (GST AAR Maharashtra) The first question raised by the applicant is whether the impugned contract is covered under the term ‘Earth Work’ and therefore covered under SI No 3A- Chapter No. 9954 as per Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-C.T. (Rate) dated 25.01.2018, w.e.f. 25.01.2018. We find that Sr. No. 3A of Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, as amended covers “Composite supply of goods and services in which the value of supply of goods constitutes ...