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 March 2022 Year 2022 This

Classification of services - works contract services to TANGEDCO ...

GST

March 30, 2022

Classification of services - works contract services to TANGEDCO - The words of the entry is clear and excludes the works supplied to Government entity, in respect of a Civil Structure or any other original works meant predominantly for commerce, industry or any other business or profession - there are no reason to disagree with the findings of the LA that the supply cannot be considered as that meant predominantly for use other than commerce, industry, or any other business or professional purposes. - Liable to GST @18% - Order of AAR confirmed - AAAR

View Source

 


 

You may also like:

  1. Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

  2. Classification of goods - Benefit of exemption - the expression “other than” appearing after the words “gaseous hydro carbons” and before the words “natural gas” would...

  3. Classification of Works Contract Services - Revision of classification - ongoing Works Contracts as on 01.6.2007 - matter remanded back - AT

  4. Classification - Works Contract service or erection, commissioning or installation service - nature of contract is pure labor contract or not - held that contract in...

  5. Rate of tax - classification of goods - sales of ‘sports shoes’ and ‘sports apparel’ - The word ‘garments’ in Entry 52 of IV Schedule is of wide import and ‘sports...

  6. Classification of supply - Accounting, Sales Invoicing, Purchase Invoicing, Cash receipt posting, Bank Payment entries, other receipt entries, Credit Control work,...

  7. Classification of services - services to ICICI Bank in relation to disbursal of loans to various customers - the said activities are covered under the tax entry of...

  8. Classification of service - service with reference to loading, unloading, transportation, storage of cargo - service tax not payable under Clearing and forwarding agent service.

  9. Classification - motor vehicle chassis manufactured and cleared in CKD/SKD condition from various divisions of the respondent - the classification of parts cleared by...

  10. Classification of services - discount received against their own export consignment from the shipping agents - the appellant has not rendered any services of clearing...

 

Quick Updates:Latest Updates