Activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities for construction of Proposed 4-Laning of Barasat – Krishnagar Section of NH-34 Project cannot be regarded as composite supply of works contract by way of construction of road as specified under serial number 3(iv)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, should be regarded as composite supply of works or not?
States/UT
Order No. & Date
12/WBAAR/2022-23 Dated: 10/21/2022
Order date
21-10-22
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Category
97(2)(a)&(b)
Year