Liability of GST - as the said contract comprises of two or more ...
Case Laws GST
November 15, 2018
Liability of GST - as the said contract comprises of two or more supplies (i.e. transportation, supply of packing material & incentives) and one of which is principal supply i.e. custom milling of paddy, it shall treated as composite supply - rate of GST to be determined based on principal supply i.e. 5%.
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