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

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 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

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000181691/laying-of-underground-pipeline-network-falls-under-definition-of-‘work-contract’.aspx