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Meaning of Earth Work is given in detail to establish that the work contract is related to earth work or not.

Works Contract — The Applicant is engaged in the business of Construction of infrastructure projects. The applicant sought an advance ruling on the questions;(I) 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 (II) 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; and (III) If the Applicants are covered under SL No. 3 chapter No. 9954 as per Notification No.31/2017-Central Tax (Rate) dated 13/10/2017, w.e.f. 13/10/2017 then what is the meaning of ”Earthwork“? The Authority answered the question no.1 & 2 in the negative and whereas the question no.3 was not answered. — Soma-Mohite Joint Venture, In Re… [2019] 15 TAXLOK.COM 102 (AAR-Maharashtra)