Tunnel construction & related work  falls under earth work & eligible for concessional GST rate

In re Soma Mohite Joint Venture (GST AAAR Maharashtra)

The Maharashtra Appellate Authority for Advance Ruling  held that the services provided by the Appellant in the impugned matter qualifies for inclusion under entry 3(vii) of the Notification No. 12/2017-C.T. (Rate), dated 28.06.2017 (as amended by Please become a Premium member. If you are already a Premium member, login here to access the full content.