Road tunneling work by way of drill and blast technique is a composite supply

In re Kapil Sons (Rajendra Kumar Baheti) (GST AAR Maharashtra)

From the submissions made by the applicant we observe that the main contractor has been given a contract by MSRDC to construct tunnels for Mumbai Pune Expressway and accordingly, the main contractor has subcontracted the tunneling work to the applicant by way of drill and blast technique of tunneling. In the subject case, the work is for construction of tunnels which can be considered as immovable properties belonging to the Government of Maharas

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