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GST - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Levy of GST - composite contracts - The applicant supplies works ...


Works Contract Services: Composite Supply Includes Freight and Transportation, Subject to 18% GST Rate.

May 16, 2018

Case Laws     GST     AAR

Levy of GST - composite contracts - 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. - AAR

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