{"id":11812,"date":"2018-05-16T18:32:21","date_gmt":"2018-05-16T13:02:21","guid":{"rendered":""},"modified":"2018-05-16T18:32:21","modified_gmt":"2018-05-16T13:02:21","slug":"works-contract-services-composite-supply-includes-freight-and-transportation-subject-to-18-gst-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11812","title":{"rendered":"Works Contract Services: Composite Supply Includes Freight and Transportation, Subject to 18% GST Rate."},"content":{"rendered":"<p>Works Contract Services: Composite Supply Includes Freight and Transportation, Subject to 18% GST Rate.<br \/>Case-Laws<br \/>GST<br \/>Levy of GST &#8211; composite contracts &#8211; 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. &#8211; AAR<br \/> TMI Updates &#8211; H<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=39429\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Works Contract Services: Composite Supply Includes Freight and Transportation, Subject to 18% GST Rate.Case-LawsGSTLevy of GST &#8211; composite contracts &#8211; 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11812\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Works Contract Services: Composite Supply Includes Freight and Transportation, Subject to 18% GST Rate.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11812","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11812"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11812\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}