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The applicant is rendering composite supply of works contract as defined in clause (119) of section 2 of the CGST Act, 2017, to GMIDC, a Government Authority, and such rendering of composite supply of works contract involves predominantly earth work that is, constituting more than 75 per cent of the value of the works contract. Thus, the impugned activity of the applicant is covered under the Sr. No. 3 (vii) of Notification No. 11/2017-CTR dated 28.06.2017 as amended by Notification No. 31/2017 - CTR dated 13.10.2017.

Classification of service— In the instant case, the applicant is seeking an advance ruling in respect of the following questions.

1. Whether the said contract is covered under the term "Earth Work" and therefore covered under Si No 3A- Chapter No. 9954 as per Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-C.T. (Rate) dated 25.01.2018, w.e.f. 25.01.2018?

2. If the above answer is negative, then whether the said contract is covered under the term "Earth Work" and therefore covered under si No - Chapter No. 9954 as per Notification No. 31/2017-Central Tax (Rate) dated 13th October 2017?

3. If we are covered any of above Notifications i.e. 31/2017-Central Tax (Rate) or 02/2018 Central Tax (Rate) then what is the meaning of "Earthwork"?

The applicant has submitted that, the impugned contract/work order consists of Earth Work, such as Excavation for Tunnel, removing of excavated stuff, fabrication, transporting, providing steel support, rock bolting, reinforcement, fixing of chain link, cement concerting, providing drainage arrangement etc. wherein total earth work is around 91% and remaining 9% is construction work wherein, transfer of property is involved. According to the applicant, impugned activity is a Composite supply of works contract as defined in clause (119) of section 2 of the CGST Act, 2017, where such supply is to a Governmental Authority/Government Entity.

The applicant has further submitted that, in respect of the impugned supply, it is eligible for benefit of exemption under Sr. No. 3A of the Notification No. 12/2017-CTR dated 28.06.2017.

Held that— The impugned service is not covered under Sr. No. 3A of Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, as amended and therefore the first question is answered in the negative.

In the instant case, the applicant is rendering composite supply of works contract as defined in clause (119) of section 2 of the CGST Act, 2017, to GMIDC, a Government Authority, and such rendering of composite supply of works contract involves predominantly earth work that is, constituting more than 75 per cent of the value of the works contract. Thus, the impugned activity of the applicant is covered under the Sr. No. 3 (vii) of Notification No. 11/2017-CTR dated 28.06.2017 as amended by Notification No. 31/2017 - CTR dated 13.10.2017.

The applicant is rendering composite supply of works contract as defined in clause (119) of section 2 of the CGST Act, 2017, to GMIDC, a Government Authority, and such rendering of composite supply of works contract involves predominantly earth work that is, constituting more than 75 per cent of the value of the works contract. Thus, the impugned activity of the applicant is covered under the Sr. No. 3 (vii) of Notification No. 11/2017-CTR dated 28.06.2017 as amended by Notification No. 31/2017 - CTR dated 13.10.2017.

Classification of service— In the instant case, the applicant is seeking an advance ruling in respect of the following questions.

3. If we are covered any of above Notifications i.e. 31/2017-Central Tax (Rate) or 02/2018 Central Tax (Rate) then what is the meaning of "Earthwork"?

The applicant has further submitted that, in respect of the impugned supply, it is eligible for benefit of exemption under Sr. No. 3A of the Notification No. 12/2017-CTR dated 28.06.2017.