The MAAAR held that the said supply is a taxable supply in the form of construction of complex/building/civil structure or a part thereof including a complexes or buildings for which consideration is received by the appellant in installments and therefore it is a composite supply of Works Contract covered u/s.2(119) of the CGST Act, 2017.
States/UT
Appellate orders File
Appeal Order No. & Date
MAH/GST-AAAR-11/2019-20 dated 26.07.2019
AR Order No. and Date, against which Appeal has been filed
GST-ARA-107/2018-19/B-35 dated 02.04.2019
Year
