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GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Classification of supply - rate of GST - composite supply of ...

Case Laws     GST

April 13, 2021

Classification of supply - rate of GST - composite supply of services or not - vehicle owner, the driver and the associate partner together - pick-up charges paid to the Owner/ Driver - service charges collected from the passengers - it's not a composite supply - the pick-up service is incidental to the main service of transportation of passengers by radio taxi, liable to GST @5% - Other activities liable to GST @18%- AAR

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