Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Appellant's supply is a works contract service, classifiable as site preparation service and taxable @ 18%.

Classification of Supply — The Appellant procured two contracts from MBL for filling in the compound, tank, lowland, etc. with silver sand and earthwork in layers, including spreading and compacting the same at the New Central Correctional Hollie, Baruipur. The Appellant sought an advance ruling on whether this can be classified as supply of sand (HSN 2505). The WBAAR held that the Appellant's supply to MBL is works contract service, classifiable as site preparation service (SAC Group 99543) and taxable @ 18%. Against the aforesaid ruling of AAR, the Appellant filed appeal wherein, AAAR declined to interfere with it. — Ashis Ghosh, In Re…. [2019] 15 TAXLOK.COM 126 (AAAR-WB)