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 have observed that construction of TP Road and other Utility Service viz. Potable Water Supply system, Recycled Water Supply, Sewerage Collection System, Industrial Effluent Collection System, Storm Water Drainage Network are not naturally bundled service and a...