Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Classification of services - Job-work - works contract services ...

Case Laws     GST

January 3, 2023

Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited to any treatment or process (the process of welding for the instant case) on goods belonging to another person. The scope of work as it is noticed from the work order covers the entire job for conversion of SWR to LWR including replacement of existing AT welds for a total distance of 54.03 km by flash butt welding. - The instant services, therefore, falls under Tariff Code 995429 and to be taxed @ 18% of GST - AAR

View Source

 


 

You may also like:

  1. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

  2. Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in...

  3. Classification of Works Contract Services - Revision of classification - ongoing Works Contracts as on 01.6.2007 - matter remanded back - AT

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

  5. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

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

  7. Classification of services - whether works contract services or maintenance and repair services? - the work prior to 1st June, 2007 is also classifiable under the...

  8. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

  9. Classification of services - Works contract or Erection, installation, and commissioning services? - Registration under the wrong classification earlier by the assessee...

  10. Classification of services - activity of preparation of site for the power plant - It has been found as a fact that the work order in the present case, involves both...

  11. Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

  12. 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...

  13. 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...

  14. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  15. Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,...

 

Quick Updates:Latest Updates