Whether the activities of construction carried out by the applicant for its customer under the Construction Agreement, being composite supply of works contract are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No.35 of Notification No.11/2017- CT(Rate) dated 28.06.2017.
States/UT
Order No. & Date
TN/13/ARA/2021 dated 28.04.2021
Order date
28-04-21
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Category
97(2)(b)
Year