Works Contract Qualified for GST Exemption as Goods Component Was Below 25% Threshold

In re Rockline construction (GST AAR Maharashtra) In this case, M/s. Rockline Constructions sought an advance ruling from the Maharashtra Authority for Advance Ruling (AAR) regarding the GST treatment of services provided to Katol Nagar Parishad under an Underground Sewerage Scheme for Katol Town executed under the Urban Infrastructural Development Scheme for Small and Medium Towns (UIDSSMT). The applicant raised four questions concerning the nature of the supply, the status of the recipient, whether the activity related to functions entrusted to a Panchayat or Municipality, and eligibility fo...