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GST - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Levy of GST on Service contract with railways - the activity ...


GST on Railway Service Contract Using Minimal Consumables Deemed "Pure Service," Not a Works Contract.

May 15, 2018

Case Laws     GST     AAR

Levy of GST on Service contract with railways - the activity involve use of consumables such as soap/ detergent/ chemicals of a minimal quantity and of a very nominal value are - the activity is "pure service" - Cannot be held as works contract - AAR

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