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 December 2018 Year 2018 This

Levy of GST - rate of tax - transportation charges - The ...


Transportation Services Part of Composite Supply, Classified as Works Contract u/s 2(119), Taxed at 18% GST.

December 13, 2018

Case Laws     GST     AAR

Levy of GST - rate of tax - transportation charges - The impugned supply of transportation service is not supply of standalone service but integral component of composite supply in the nature of works contract as defined u/s 2(119) - Liable to GST @18%

View Source

 


 

You may also like:

  1. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

  2. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

  3. The AAR determined that the contract for installing terminals linking Western and Southern regions constitutes a composite works contract under Section 2(119) of CGST...

  4. The turnkey contract entered by the applicant with PGVCL is a works contract as defined u/s 2(119), involving a composite supply for installation, testing, and...

  5. Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

  6. Classification of supply - composite supply or not - r works relating to Planning, designing and supervision of construction of various building infrastructure...

  7. Classification of supply - the applicant is supplying Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax...

  8. Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a...

  9. Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

  10. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

  11. Rate of tax - supply and setting up of ‘solar power generating system’ - Supply of the said turnkey EPC contract is a ‘composite supply’ u/s.2(30) of the CGST Act, 2017....

  12. The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

  13. 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...

  14. Supply of Works Contract or not - Composite Contract - the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system do...

  15. Levy of GST - Works Contract - Composite service or not - contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system -...

 

Quick Updates:Latest Updates