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‘Works contract’ of construction of power sub-stations for State Govt. companies attracts 18% GST: AP AAR

August 1, 2020[2020] 117 taxmann.com 911 (AAR - ANDHRA PRADESH)
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GST : Services rendered by applicant to State Government companies relating to construction of power sub-stations, providing bore wells and erection of lines etc. would fall within meaning of 'works contract' covered by Heading No. 9954

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