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Supply of minerals and erection work to be treated as work contract services: AAR

October 30, 2018[2018] 98 463 (AAR - MADHYA PRADESH)

CGST/Madhya Pradesh GST: Where applicant, a Government entity, is engaged in construction of electricity distribution lines, sub-stations and other infrastructure and it had awarded work to a vendor for supply of materials and erection work, contract entered by applicant with vendor is squarely covered under 'works contract services' and falls under Heading No. 9954 and applicable tax rate is 18 per cent

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