GST rate on digging hole

As per Notification 39/2017 IGST (r), Work Contract involve predominantly earth work (that is, constituting
more than 75 per 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

But as per your query Your services do not cover under Defination of Work contract in terms of Section. 2(19) of CGST Act .

As per Notification 12/2017 CT rate , can be cover under pure services , Exempted

As per Notification 2/2018 CT rate

Composite supply of goods and services in which
the value of supply of goods constitutes not more
than 25 per cent. of the value of the said composite
supply provided to the Central Government, State
Government or Union territory or local authority
It's Exempted.

Hence to Above stated my view in this regard that ITS EXEMPTED SERVICES.


NOTE : QUERY OPEN FOR OTHERS