It was held by the authority that
(i) The Appellant's proposed supplies are appropriately classifiable under SAC Heading No. 9954 answering to description ‘Construction Services’ which are in the nature of composite supply defined as works contract.
(ii) SAC Heading No. 998621 is more specific to describe the proposed supplies, This view of the appellant is not supported by the EPC Contract of the appellant.
(iii) The claim for classification of proposed supply to be covered under SAC Heading No. 998621 or alternatively under Heading 9983 is not sustainable.
(iv) The proposed supplies, therefore, attract tax at the rate of 9% in terms of item (xii) of entry at Sl. No. 3 of Notification No. 11/2017-CT (R), dated 28.06.2017 as amended and 9 % in terms of Notification issued under the RGST Act, 2017.
It was held that the Ruling dated 13.09.2021 of the AAR for Rajasthan in respect of the Appellant is modified hereby modified to the extent mentioned in item (iv) above. The appeal is disposed of accordingly.