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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Classification of supply of services - Since CGST Act, 2017 ...

GST

December 20, 2023

Classification of supply of services - Since CGST Act, 2017 itself classifies the instant supply of composite supply of works contract as "supply of service", which has been found exigible to tax @ 18% [CGST @9% + CGGST @9%] as above, there exist no-reason to identify the "principal supply" in the instant transaction. - AAR

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