Supply of goods or Supply of services? – use of explosives in the blasting activity – the situation as narrated by the applicant is a composite supply of goods and services and shall be covered by Section 2(30) and Section 8(a) of the CGST Act,

Goods and Services Tax – Supply of goods or Supply of services? – use of explosives in the blasting activity – the situation as narrated by the applicant is a composite supply of goods and services an

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