1. Whether the transaction / contract referred in the present application to M/S APTRANSCO is in the nature of Works Contract Services and therefore liable to GST @ 18% under the HSN Code 995461 ?
2. If the answer to above is in negative, whether the said transaction is Supply of Goods?
a) If yes, liable to GST at what rate of tax and under which HSN Code ?
States/UT
Order No. & Date
NO.GST-ARA- 83/2018-19/B- 3 Mumbai dated 08.01.2019
Order date
08-01-19
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Category
97(2) (i)
Year