Construction of tunnel & its allied work is not earth work Facts Involved : The applicant is engaged in the construction of infrastructure projects. Godavari Marathwada Irrigation Development Corporation, Aurangabad asked the applicant to undertake construction of tunnel and its allied works. Issue Involved : Concessional rate of GST is available to the composite supply of works contract where the earthwork constitutes more than 75% of such contract. Whether the said contract is to be considered as ‘earth work’ and eligible for concessional GST rate of 5%? Legal Position : Authority for Advance Rulings, Maharashtra observed that as per the rate notification under GST, since earthwork is not defined under GST Act, the general meaning of earthwork means the structure made from earth. As per Wikipedia - Civil engineering - the ‘earthwork is defined as follows: Typical earthworks include road construction, railway beds, causeways, dams, levees, canals, and berms. Other common earthworks are land grading to reconfigure the topography of a site, or to stabilize slopes. On perusal of tender documents we find that the present work undertaken by the applicant is the construction of tunnel and its allied works and could not be construed as earthwork. It is found that the applicant has been assigned the work of designing, maintenance, construction, etc., of projects in the Godavari river basin and therefore, to be considered as other irrigation work. Conclusion: The Authority for Advance Rulings, Maharashtra held that construction of tunnel and its allied work is not an earth work and, hence, not eligible for concessional GST rate of 5%.