Polymer Coating for Bridges: Classified as Works Contract, Taxed as Service; Rates Vary Over Time per CGST Act.
Case-Laws
GST
The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls under the definition of “works contract” u/s 2(119) of the CGST Act, 2017, and will be treated as supply of service under Service Code 995473. The composite supply of such works contract for construc
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