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Tunnel construction & related work not falls under earth work so not eligible for concessional GST rate
Case Law Details
- Case Name
- In re Soma-Mohite Joint Venture (GST AAR Mahahrashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Soma-Mohite Joint Venture (GST AAR Maharashtra)
Question: – 1. Whether the said Contract is covered under SI NO -3A , Chapter No 99 as per Notification No 2/2018 -Central Tax (Rate) dated 25/01/2018, w.e.f 25/01/2018 ?
Answer:- Answered in the negative.
Question: – 2. Whether the said contract is covered under the term “Earth Work” and therefore covered under SI No – Chapter No. 9954 as per Notification NO. 31/2017 -Central Tax (Rate) dated 13/10/2017?
Answer :- Answered in the negative.
Question: -3. If we are covered under SL No. 3 ch...
