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GST - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Nature of supply - divisible contract [Supply of goods & Supply ...

GST

June 4, 2018

Nature of supply - divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract] - Construction of power lines, erection of transmission towers and transformers - Held as works contract - liable to be taxed @12% of IGST - AAR

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  3. 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...

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