GST on work contract for Earth Work such as Excavation for Tunnel etc

In re Mahalakshmi Infraprojects Private Limited (GST AAR Maharashtra) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ) by M/s. MAHALAKSHMI INFRAPROJECTS PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. If the tax rate of M/s. Mahalaxmi B T Patil Honai Constructions JV (Referred to as JV) is NIL as per SI No 3A- Chapter No. 9954 as per Notification No. 12/2...