Works Contract Services: Composite Supply Includes Freight and Transportation, Subject to 18% GST Rate.
Case-Laws
GST
Levy of GST – composite contracts – The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc. – AAR
TMI Updates – H
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =