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    GST

    Works Contract Service or not - we are unable to subscribe to...

    Services and goods in the contract do not qualify as 'composite supply' u/s 2(30) of the CGST Act, 2017.

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    GSTDecember 23, 2020Case LawsAAR

    Works Contract Service or not - we are unable to subscribe to the views of the applicant that the supply of services and goods encompassed in the subject work order/contract are naturally bundled. Mere fact that a number of tasks have been entrusted to the applicant would not make it entitled to be categorized as ‘composite supply’ particularly in terms of Section 2(30) of the CGST Act, 2017. - AAR

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