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GST - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Supply of goods or services - Contract Management System (CMS) - ...


Manufacturing Services May Qualify as "Continuous Supply of Service" Under GST Act Section 2(33) for Extended Contracts.

August 15, 2018

Case Laws     GST     AAR

Supply of goods or services - Contract Management System (CMS) - Activities the Applicant proposes to undertake are services associated with manufacturing of metal, and may be termed as “continuous supply of service” within the meaning of Section 2(33) of the GST Act, provided the service is agreed to be provisioned for a period exceeding three months.

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