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GST on transportation service in contacts for erection of transmission towers
Case Law Details
- Case Name
- In re Skipper Ltd (GST AAR West Bangal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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In re Skipper Ltd (GST AAR West Bangal)
The Applicant supplies works contract service, the value of which includes inter alia consideration paid for transportation and in-transit insurance. GST is to be paid on the entire value of the works contract, including the supply of materials, transportation, in-transit insurance, erection, commissioning etc. The exemption under serial no. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 is, therefore, not applicable in the present context.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,WEST BANGAL
1. The Applicant, stated to be en...
