Tirupati Construction ., In re
Date: June 30, 2021
Subject Matter
Activity of composite supply of works contract service by way of construction of fish market for the Panchayat attracts 12% GST
Summary
Q. Whether the activity of composite supply of works contract service by way of construction of fish market for the Panchayat(Road and Building) Division, Valsad District Panchayat merits classification at Serial Number 3(vi)(a) of Notification No.11…
A. BRIEF FACTS M/s. Tirupati Construction ( hereinafter referred to as the applicant) have entered into a construction contract i.e. ‘Agreement Number B-1/2 2020-21, Matsya Udhyog Yojna, 2020-21’ with Panchayat Vibhag (Marg and Makan and Road and Building), Valsad, District Panchayat which is for construction of ‘Fish Market Building’ at Village:Maroli, Taluka: Umargam, Dis…