Operation & Maintenance work given by MCD to be treated as Composite

CGST : Where applicant is carrying out business of construction, erection, commission of sewerage treatment plan and operation & maintenance of sewerage treatment and disposal plants work, which is awarded to it by Municipal Corporations, services provided by applicant are not pure services and rather involve supply of materials and consumables and is supply which is in nature of composite supply and works contract and, is not exempt from levy of GST as per Notification No. 12/2017 and, therefor

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