Tower erection work Contract is composite supply , GST on entire value : AAR
The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc. AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL EMC… Read More »