AAR : Road construction on DBOT basis and annuity received for O&M, taxable, entire ITC exigible

Oct 18,2018

Rajasthan AAR holds that activity of construction of roads and bridges for Public Works Dept. of Rajasthan on design, build, operate and transfer (DBOT) basis is a 'composite supply' as defined u/s 2(30) of the CGST Act, 2017; Since these supplies are in relation to immovable property construction, same qualifies as ‘works contract service’ as defined u/s 2(119) and, applicant is liable to GST on full project value during construction period of 2 years at the time of issu...


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