Composite contracts - It is not a universal rule that if the ...

Case Laws VAT and Sales Tax

February 21, 2015

Composite contracts - It is not a universal rule that if the works contract is on the turn key basis, it imbibed inseparation and indivisible but depends upon the construction of the contracts and the intention of the parties to be gathered therefrom. - HC

View Source

← Previous Next →

Composite contracts - It is not a universal rule that if the ...

Case Laws VAT and Sales Tax

February 21, 2015

You may also like:

Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually...

TDS u/s 194C - nature of composite contract - supply contract or works contract - supply of main plant at Chandrapur TPS extension project - Held as supply contract not...

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

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...

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...

Composite Works Contract - Benefit of Composition Scheme - the value of all goods used in or in relation to execution of the work contract need to be included in the...

Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in...

This is a summary of key definitions and guidance related to insurance contracts under Indian Accounting Standard (Ind AS) 104. It covers the definition of an insurance...

TDS u/s 194C - separate contracts or composite contract - essentially it was only the main contract for construction of refinery - TDS liable to be deducted on the whole...

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...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

The High Court dismissed the petition challenging the assessment orders levying commercial tax under the Commercial Tax Act and Entry Tax Act. The key points are: The...

TDS u/s 194C OR 194J - assessee entered into a Contract with a consortium - Whether contract can be segregated to attract TDS? - the dominant purpose of the Contract is...

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...

Exemption form CGST and SGST - GTA services - transportation activities - composite contracts or not - divisibility of contracts - Transportation services provided by...

Quick Updates: