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 April 2022 Year 2022 This

Classification of composite supply - works contract service - ...

GST

April 29, 2022

Classification of composite supply - works contract service - Explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or transaction undertaken by the State Government in which they are engaged as public authorities. Thereby, this activity undertaken by GoG out of the purview of business, as described at sr no 3(vi)(a) of Said NT. Also, School building is a structure meant for use as an educational establishment as described at entry at Sr no 3(vi)(b)(i) of said NT; and supply of Staff Quarters is covered at 3(vi)(c) of said NT. - AAR

View Source

 


 

You may also like:

  1. Rate of GST - The works contract service of maintaining railway track as per the above LOA is taxable @ 18% under the Serial no. 3 (ii) of the Rate Notification - AAR

  2. Classification of services - pure services - The supply of services as undertaken by the applicant cannot be considered as any treatment or process on goods belonging to...

  3. 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...

  4. Classification of goods - all of them are supplied to Railway - as per Rule 3(a) and 3(c) of Rules for Interpretation the classification under heading No.8607 is appropriate.

  5. Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

  6. Classification of supply - composite supply of works contract service - As per explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or...

  7. Classification of supply - Job work - supply of goods or supply of services - activity of Bus Body Building on the chassis - it is evident that the activity undertaken...

  8. Classification of supply -Works Contract - composite supply of works contract service or not - movable or immovable project - the said project of construction for...

  9. Rate of GST - the Appellant is supplying works contract services to IWAI, a government entity, for an original work that is meant for infrastructural development of...

  10. Classification of supply - The installation of ITS (Intelligent Transport System) is part and parcel of the construction of road transportation system for use by general...

 

Quick Updates:Latest Updates