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 November 2018 Year 2018 This

Erection of a series of transmission towers and commissioning of ...


Transmission Line Contract Deemed Single Source for Bundled Supplies; GST Exemption Not Applicable.

November 30, 2018

Case Laws     GST     AAR

Erection of a series of transmission towers and commissioning of the transmission line - It is thus a single source contract for bundled supplies of goods and services - Benefit of exemption from GST not available.

View Source

 


 

You may also like:

  1. Interpretation of the term “a contract” - TDS applicability under section 51 of the GST Act - no contract or contract of continuous supply - In the first scenario, since...

  2. Levy of GST - Works contract or not - service of transportation of goods by road to be provided by the company under one of its contracts - Even if the considerations...

  3. Works Contract - applicable rate of GST - AMC services - principal supply or not - Composite supply or not - bundled supply or mixed supply - it is a naturally bundled...

  4. Works contract - Composite supply - pooling sub-station, Transmission Lines and Feeder Bay Work - work involves both supply of goods and supply of services, which are...

  5. Classification of supply - UPS along with the battery - cannot be held as naturally bundled - The supply of UPS and Battery is to be considered as Mixed Supply within...

  6. Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

  7. Exemption from GST - Transmission or distribution of electricity - charges for metering equipment, testing fee for meter, labour charges from customers for shifting of...

  8. The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a...

  9. Nature of supply - divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract] - Construction of power lines, erection of...

  10. 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...

  11. Transmission or distribution for electricity - Scope of bundled service - Service tax under negative list era - all the services are naturally bundled in the ordinary...

  12. Liability of GST - maintenance contracts - the supply of services/goods in the present case is naturally bundled, with the supply of goods being incidental to the supply...

  13. Scope of Supply - work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MVVNL - GST is not payable on...

  14. Levy of GST - water charges collected from the customers (residential society) for supply of water under Contract Il - The supply of water in Contract-Il and supply of...

  15. Levy of GST - rate of GST - shifting of transmission lines on request of NHAI (Contribution work) for widening of road by NHAI - The services of shifting of Transmission...

 

Quick Updates:Latest Updates