GST on composite supply of works contract provided to Adani Road Transport Ltd.

In re Tecsidel India Private Limited (GST AAR Gujarat) (i) Whether the composite supply of works contract provided by Tecsidel to M/s. Adani Road Transport Ltd. shall be classified under Entry (vi) of Serial No. 3 of the Notification No. 11/2017-C.T. (R), dated 28th June, 2017 (hereinafter referred to as ‘the CGST Rate Notification’) liable to effective rate of GST (‘Goods and Services Tax’) @ 12% including CGST and GGST? Held: The subject supply does not fall under 3(vi) of said NT. (ii) Whether the composite supply of works contract provided by the Applicant to M/s. Adani Road Transp...