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

June 11, 2018[2018] 94 taxmann.com 153 (AAR-GUJARAT)
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GST: Applicant company was engaged in construction of pipeline network - It was given contract by State Municipal Corporation for supply of pipes at location specified by Corporation, laying of pipes in desired formation and to test pipes against leakages and, then, commissioning of network of pipeline - Applicant had brought pipes for said project and at time of purchase, it had paid Central Excise and VAT - When Goods and Service Tax was implemented, only work of testing and commissioning of network of pipeline was pending - Since work of laying of underground pipeline network falls under definition of 'work contract', in respect of that part of supply wherein time of supply was on or after appointed date, Goods and Service Tax was required to be paid - However, applicant was not entitled to avail input tax credit for material bought in pre-GST era

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