AAR: Works-contract for ‘Residential Quarters’ not entrusted by State, taxable at 18%

Madhya Pradesh AAR states that works contract for construction of residential quarters merits classification under SAC 9954, taxable at 18%; Rejects the applicant’s contention that the work of construction of residential quarters is entrusted by State Government, thereby taxable at 12%, reasoning that no record was placed to substantiate the claim; Comments that “construction of residential quarters though within the precincts of Power Plant cannot by any stretch of argum...