{"id":76674,"date":"2026-09-18T07:31:58","date_gmt":"2026-09-18T07:31:58","guid":{"rendered":""},"modified":"2026-09-18T07:31:58","modified_gmt":"2026-09-18T07:31:58","slug":"water-supply-exemption-excludes-infrastructure-construction-and-repair-works-leaving-pipeline-works-contracts-taxable-under-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76674","title":{"rendered":"Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST."},"content":{"rendered":"<p>Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.<br \/>Case-Laws<br \/>GST<br \/>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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103918\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.Case-LawsGSTWater-pipeline construction involving transfer of goods incorporated into immovable property is a works contrac&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76674","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76674"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76674\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}