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Earthwork

GANTA NARENDRA BABU (Self Employed) (41 Points)

07 March 2019

Construction of roads covered under earthwork or not?

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Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 08 March 2019

As per Notification 39/2017 IGST (R):

Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75per cent, of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.

Composite supply of works contract as defined in clause (119) of section 2 CGST Act , supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;

(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;

Hence in regard to above construction of Road can cover under Earthwork.