Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.
Case-Laws
GST
Water-pipeline construction involving transfer of goods incorporated into immovable property is a works contract. New main-pipeline installation falls under SAC 995422 as construction of water mains and lines, while distribution-network revamping falls under SAC 995429 as repair and maintenance of civil engineering works. The water-supply exemption is confined to direct water-supply services and does not cover related construction, repair, or ancillary infrastructure works. Supplies to a statutory governmental authority also fail the relevant exemption conditions where they are neither pure services nor qualifying composite supplies. Both services are taxable as works contracts at 9 per cent CGST and 9 per cent SGST.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =