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Case Law Details

Case Name : In re Utkarsh India Limited (GST AAR West Bengal)
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In re Utkarsh India Limited (GST AAR West Bengal)

Question: Whether dismantling of existing sleeper fixing and/or installation of new (H-Bean Steel sleepers) is amounting to execution of original work and would attract IGST @12% in terms of Notification No. 20/2017-Integrated Tax (Rate) dated 22.08.2017?

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