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Services of integrated transmission towers liable to GST being works contract service: AAR

November 30, 2018[2018] 100 90 (AAR - WEST BENGAL)

GST: Where applicant supplies works contract service in respect of construction and commissioning of Tower project, GST is to be paid on entire value of works contract, including supply of materials, transportation, in-transit insurance, erection, commissioning etc. and exemption under Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 is not applicable

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