Integrated Terminal Project Deemed Composite Works Contract, Attracts 18% GST Under Section 2(119) of CGST Act

Integrated Terminal Project Deemed Composite Works Contract, Attracts 18% GST Under Section 2(119) of CGST ActCase-LawsGSTThe AAR determined that the contract for installing terminals linking Western and Southern regions constitutes a composite works cont

Integrated Terminal Project Deemed Composite Works Contract, Attracts 18% GST Under Section 2(119) of CGST Act
Case-Laws
GST
The AAR determined that the contract for installing terminals linking Western and Southern regions constitutes a composite works contract under Section 2(119) of CGST Act. The services involving transportation, freight, and insurance are inextricably linked to the overall project execution. The entire contract spans five segments but fundamentally aims to commissi

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