Supply of service as contract for the dredging of wular Lake for conservation and management of the lake will attract 5% GST
Classification of service- In the instant case, the applicant submits work allotment order and related documents. He provides a price schedule that describes the work and its value and argues that he is supplying works contract service involving earthwork in excavation and re-excavation of the drainage channels, and it consists more than 75% of the value of the contract.
The work is aimed at the improvement of an immovable property (Wular lakebed) and involves the supply of various services and goods in the course of its execution. It is works contract within the meaning of section 2 (119) of the GST Act, where earthwork exceeds more than 75% of the contract value.
Held that- The applicant's supply, as mentioned in para 1.1, to the Wular Conservation and Management Authority is taxable under Sl. No. 3(vii) of Notification No 8/2017 – Integrated Tax (Rate) dated 28/06/2017, as amended from time to time.
Supply of service as contract for the dredging of wular Lake for conservation and management of the lake will attract 5% GST
Classification of service- In the instant case, the applicant submits work allotment order and related documents. He provides a price schedule that describes the work and its value and argues that he is supplying works contract service involving earthwork in excavation and re-excavation of the drainage channels, and it consists more than 75% of the value of the contract.
The work is aimed at the improvement of an immovable property (Wular lakebed) and involves the supply of various services and goods in the course of its execution. It is works contract within the meaning of section 2 (119) of the GST Act, where earthwork exceeds more than 75% of the contract value.
Held that- The applicant's supply, as mentioned in para 1.1, to the Wular Conservation and Management Authority is taxable under Sl. No. 3(vii) of Notification No 8/2017 – Integrated Tax (Rate) dated 28/06/2017, as amended from time to time.