Levy of GST - Works contract or not - service of transportation ...

Transportation of Goods by Road is a Composite Supply; GST Applicable at 18% Says Advance Ruling Authority.

February 19, 2022

Case Laws GST AAR

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 for two taxable supplies are separately quoted or there is single consideration for two supplies, both types of scenarios are covered under composite supply till the conditions as mentioned above for composite supply are fulfilled (i.e. naturally bundled supplies and one being principal supply and other ancillary supply to principal supply). The entire transaction of providing the goods and the services is naturally bundled and hence this is clearly a case of composite supply of goods and supply of services. - liable to GST @ 18% - AAR

View Source

← Previous Next →

Levy of GST - Works contract or not - service of transportation ...

Transportation of Goods by Road is a Composite Supply; GST Applicable at 18% Says Advance Ruling Authority.

February 19, 2022

Case Laws GST AAR

You may also like:

Classification of supply - composite supply of works contract - The subject Service order is for supply of Toll Management System (TMS) to be erected and commissioned,...

Classification of goods - GST rate - water chillar plants supplied by the applicant for use in the warships, vessel and submarines to be deployed by the Indian Navy -...

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...

Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel...

This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

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...

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

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

Works Contract or not - supplies of goods or services for 'selling up of network' - composite supply/principal supply - two ruling of the AAR - first one was accepted...

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...

Classification of supply - supply of goods along-with supply of services - Composite Supply u/s 2(30) of the GST Act - supplies as that of the applicant’s should be...

The case involves a query regarding GST exemption for hostel accommodation provided to students and working women. The Authority for Advance Ruling, Tamil Nadu,...

Classification of goods - rate of GST - Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply...

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

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

Quick Updates: