GST rate on supply of design and construction of Road Service

In re ITL-KCPL JV (GST AAR Gujarat)

Q1. Whether the supply of design and construction of Roads and Services of TP-1 Area Under Cluster-A of MBSIR on EPC Basis wherein both goods and services are supplied can be construed to be a Composite Supply of Works Contract in terms of Section 2(119) and section 2(30) of the CGST Act, 2017 ?

A1.We

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