Polymer Protective Coating Services on Bridges Falls Under Painting Services Under Composite Supply of Works Contract: AAR

The Authority for Advance Rulings (AAR) has clarified that polymer protective coating services on bridges fall under the category of painting services within a composite supply of works contract. This classification impacts the applicable GST rates and compliance requirements. The ruling provides clarity for businesses involved in infrastructure maintenance, ensuring they correctly classify their services for tax purposes. This decision highlights the need for precise categorization in service contracts to avoid potential disputes and ensure compliance with GST regulations.