Construction of the Sulphate removal plant under the EPC Contract falls under SAC Heading No. 9954
The Rajasthan AAAR, in In re ION Exchange (India) Ltd., upheld the Ruling dated September 15, 2021 the AAR for Rajasthan, classifying the services provided by the Appellant under an Engineering, Procurement, and Construction (EPC) contract with M/s Vedanta Limited under SAC Heading No. 9954.