The composite activity of excavation and moveing / shifting the ...
Mineral Sand Excavation and Transport Classified as 'Transport of Goods' for Taxation Under Goods Transport Agency Rules.
December 22, 2018
Case Laws GST AAAR
The composite activity of excavation and moveing / shifting the mineral sand from one place to another, by means of transport by roads/ramps is taxable as "Transport of goods" as principal supply is transportation (GTA)
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