Construction service - works contract - Rate of tax on goods ...

Case Laws GST

March 12, 2020

Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. - Applicability of Explanation to Entry No. 234 - in case of a Works Contract, the explanation to Entry No. 234 shall apply if and only if, the goods the title in which is/'are being transferred during the execution of Works Contract find a place in Entry No. 234. Works Contract in relation to any of the goods listed in Entry No. 234, where such goods are not part of the Works Contract shall not merit taxation under Entry No. 234. - AAR

View Source

← Previous Next →

Construction service - works contract - Rate of tax on goods ...

Case Laws GST

March 12, 2020

You may also like:

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...

Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

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

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...

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 services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

Classification of supply of goods/services - rate of GST applicable - composite works contract - The rate of GST on supply of works contract service which is being...

Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

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

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

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

Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to...

Quick Updates: