GST : Where appellant procured contracts for filling in compound, tank, lowland, etc. with silver sand and earthwork in layers, including spreading and compacting same, Authority for Advance Ruling was right in concluding that said contract is not for supply of goods but transfer of property in such goods in course of site preparation for construction and, thus, is a work contract service, classifiable as site preparation service (SAC Group 99543)
from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000192017/contract-for-foundation-laying-with-sand-earthwork-in-layers-is-a-‘site-preparation-service’-taxed-18-gst.aspx
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