GST on construction/widening of Roads for NHAI as Sub-Contractor

In re Building Roads Infrastructure & Construction Private Limited (GST AAR Andhra Pradesh)

Question: What is the classification of the ‘works contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges and Roads’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads by the Government Entities such as Nationa Highway Authority of India.

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