ContractWorks Contract Agreement • October 18th, 2021
Contract Type FiledOctober 18th, 2021The applicant entered into an agreement with GVSCCL for beautification of Streets .deluding Streetscape Design, Landscaping and Intersection Redesign in Visakhapatnam's Area Based Development under Smart Cities Mission. This Agreement includes the supply of materials and the provision of services by the Supplier to the Applicant Question: Whether the Services provided by the Applicant is a composite supply of works contract as per clause (30) and (119) of Section 2 of the CGST Act, 2017? HELD Answered in Affirmative.