GST on services pertaining to construction/ widening of road provided as a sub-contractor

In re Rajshyama Construction (P) Ltd (GST AAR Uttarakhand)

Section 2(119) of the Act: works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;

On perusal of said notificat

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