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GST applicable on testing & commissioning of pipeline post GST implementation being covered under works contract

June 18, 2019[2019] 106 205 (AAAR-GUJARAT)

GST : Work of laying of underground pipeline network falls under definition of 'works contract' provided under section 2(119) under CGST Act, 2017 and GGST Act, 2017. In respect of that part of supply wherein time of supply is on or after appointed date, Goods and Services Tax is required to be paid. In view thereof, appellant-supplier is not entitled to avail input tax credit of Central Excise Duty and VAT paid on pipes, under sub-sections (3) and (6) of section 140

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