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The work of laying of underground pipeline network falls under the definition of "works contract".

Shanti Prime Publication Pvt. Ltd.

Works Contract — (A)The work of laying of underground pipeline network falls under the definition of “works contract” provided under Section 2(119) under the CGST Act, 2017 and the GGST Act, 2017. In respect of that part of supply wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid.

(B) The applicant is not entitled under Section 140(6) of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.

R.B. Construction Company In Re….. — [2018] 2 TAXLOK.COM 022 (AAR-Gujarat)