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Laying of underground pipeline network falls under definition of ‘work contract’

June 8, 2018[2018] 94 153 (AAR - GUJARAT)/[2018] 14 GSTL 116 (AAR - GUJARAT)/[2018] 68 GST 430 (AAR - GUJARAT)

GST: Where applicant was given contract by State Municipal Corporation for supply of pipes, laying of same in desired formation and, then, commissioning of network of pipeline, but when GST got implemented, only work of Testing and Commissioning of network of pipeline was pending, since Testing and Commissioning of network of pipeline was part of contract, GST was leviable, and, since no input/material was required for such Testing and Commissioning of network of pipeline, transitional Input Tax Credit was not allowable

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