No Tax deduction under GST on Exempt Services

In re Om Parkash Contractor (GST AAR Haryana) Q1. Whether applicant’s activities, as briefly mentioned at sl. No. 12(B) above, qualify to be a composite supply of goods and services and exempt from GST under entry No. 3A of Notification No. 12/2017-CT(R), dated 28.06.2017 as amended by Notification No. 2/2018-CT(R), dated 25.01.2018? Ans 1. As per Serial No. 3A Chapter 99 of the Notification No. 12/2017-CT(R), dated 28.06.2017 as amended by Notification No. 2/2018-CT(R), dated 25.01.2018 under the CGST Act, 2017and the corresponding State Tax notification under HGST Act, 2017, The work carri...