Levy of GST - Classification - composite supply - EPC Contract - ...

Case Laws GST

July 29, 2018

Levy of GST - Classification - composite supply - EPC Contract - standalone contract for transportation of Equipment for which separate consideration is received - same is liable to tax as a works contract as per provisions of section 2(119) of the GST Act.

View Source

← Previous Next →

Levy of GST - Classification - composite supply - EPC Contract - ...

Case Laws GST

July 29, 2018

You may also like:

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

Classification of supply - survey, designing, installation and commissioning of project under EPC contract - The AAAR held that the services provided by the appellant...

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...

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...

Classification of Service - Rate of GST - turnkey Engineering, Procurement and Construction (EPC) Contract for construction of a solar power plant - cannot be held as...

Composite supply or not - Whether supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System where in both goods and...

Levy of GST - rate of tax - transportation charges - The impugned supply of transportation service is not supply of standalone service but integral component of...

Levy of GST - composite contracts - The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and...

Levy of GST - Works contract or not - service of transportation of goods by road to be provided by the company under one of its contracts - Even if the considerations...

Classification of supply - supply of goods or services for ‘setting up of network’ for BSNL - Works Contract or composite supply - The work to be undertaken by the...

Levy of GST - Composite supply or Principal supply - The street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (which involves...

Rate of tax - supply and setting up of ‘solar power generating system’ - Supply of the said turnkey EPC contract is a ‘composite supply’ u/s.2(30) of the CGST Act, 2017....

Classification of supply - supply of goods or supply of services - The applicant's submissions as well as the submissions of the jurisdictional officer that, the work of...

Classification of supply - works contract - pure supply of goods or pure supply of services or composite supply of goods and services - activity of operation and...

Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

Quick Updates: