Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Supply or not - future contracts - works contract services - ...

GST

April 3, 2024

Supply or not - future contracts - works contract services - pure services or not - supply related to the business of pumping stations and reservoirs - The Authority rejected the application for a concluded supply, as advance rulings are only applicable to ongoing or proposed transactions. The Authority reaffirmed that advance rulings are limited to ongoing or proposed transactions, as per the Act's definition. - Future contracts for works contract services were deemed not covered by the exemption notification. Therefore, the application for future transactions was also rejected.

View Source

 


 

You may also like:

  1. Classification of supply - Works contract - divisible supply or not - The instant contract shall be treated as an indivisible single contract thereby the O&M contract...

  2. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

  3. Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

  4. Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

  5. Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

  6. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

  7. Classification of supply - works contract - pure supply of goods or pure supply of services or composite supply of goods and services - activity of operation and...

  8. Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

  9. Works contract or not? - EPC Contract for electrical cable supply and laying work - the contract is not related to any original work and is in the nature of composite...

  10. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

  11. Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,...

  12. Classification of supply - Works Contract Services or not - activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System...

  13. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

  14. Benefit of concessional rate of GST - Supply of works contract to the Indian Railways - construction services - The supply provided by the applicant does not fall under...

  15. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

 

Quick Updates:Latest Updates