Shri Venkateshwara Infrastructure J V ., In re
Date: March 31, 2022
Subject Matter
Composite supply of works contract involving predominantly earth work supplied to Railways attracts 5% GST
Summary
The applicant is supplying Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of th…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. SHRI VENKATESHWARA INFRASTRUCTURE J V, the applicant, seeking an advance ruling in respect of the following questions. 1. In view of the descriptio…