AAR : Filling in foundation or plinth by sand in layers, a works-contract, classifiable as ‘site preparation’ service

West Bengal AAR holds that work for filling in the compound, tank, low land, etc. with silver sand and earthwork in layers including spreading and compacting the same is a ‘works contract’ as defined u/s 2(119) of GST Act; Accepts Revenue’s contention that said activities are to make a particular land fit for subsequent construction work, which are classifiable as site formation/preparation and clearance service, which merits classification under SAC code 99543, taxable...