Tag Archives: MAHARASHTRA BENCH

Composite Works Contract For Katol Nagar Parishad Exempt Under Entry 3A As Goods Share Was Below 25%

By | October 17, 2026
0 Comment

Composite Works Contract For Katol Nagar Parishad Exempt Under Entry 3A As Goods Share Was Below 25% Issue Whether a composite works contract executed for a Local Authority involving underground sewerage infrastructure qualifies for GST exemption under Entry 3A of Notification No. 12/2017-Central Tax (Rate) from 25 January 2018 onwards. Facts Contractor & Project: The… Read More »

Subsidized Canteen and Transportation Services Provided to Employees are Taxable Supplies Under GST

By | June 27, 2026
0 Comment

Subsidized Canteen and Transportation Services Provided to Employees are Taxable Supplies Under GST Issue Whether subsidized transport and canteen facilities provided by an employer to its employees constitute a taxable supply under Section 7 of the CGST Act, 2017. Whether the employer can claim a tax exemption for employee transportation services under Serial No. 15(b)… Read More »