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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Classification of Works Contract - Leasing or rental services ...

Case Laws     GST

June 20, 2020

Classification of Works Contract - Leasing or rental services concerning machinery & equipment with or without operator or SAC 9954 - The applicant is misconstruing the facts because nowhere in the agreement, M/s. AMP asks the applicant to lease manpower and vehicles. In fact, the supply of manpower and vehicles is for the own benefit of the applicant, these supplies are not made to M/s. AMP but to himself. Therefore, both these supplies cannot be categorized as independent supplies made to M/s. AMP.

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