Services of construction of R&R Colony taxable under Works Contract Service

In re Adani Enterprises Limited (GST AAR Madhya Pradesh)

Q1.  Whether the services of construction of the R&R Colony supplied by the Applicant would be taxed as a part of the composite supply of mining service or the same would be taxed separately as a supply of works contract service.

In respect of 1st question, the Authority hereby is of the opinion that the services of construction of the R&R Colony supplied by the Applicant would be taxed under the Works Contr

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