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The activity of composite supply of work contract service by way of development and construction of sports complex for the Ahmedabad Urban Development Authority does not get covered under sr. no. 3(vi)(a) of Notification No. 11/2017-CT (Rate) dated 28.06.2017

Authority for Advance Ruling —– Composite supply of work contract --– The applicant has entered into a construction contract-Development and Construction of AUDA Sports Complex with the Ahmedabad Urban Development Authority (AUDA), for development and construction of AUDA Sports Complex. The said construction contract is labour plus material basis. The applicant sought Ruling as to whether the activity of composite supply of work contract service by way of development and construction of sports complex for the Ahmedabad Urban Development Authority, and as detailed in the tender document merit classification at Sr. No. 3(vi)(a) of Notification No. 11/2017-CT (Rate) dated 28.06.2017. Held that:- The Hon’ble Authority for Advance Ruling held that the subject Supply does not merit to be entertained at subject Serial Number 3(vi)(a) of said Notification (as amended from time to time).
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