This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
AAR cannot give a ruling on whether Forest Department is correct in not giving GST to applicant on composite supply?
Case Law Details
- Case Name
- In re Om Prakash Sharma (GST AAR Uttarakhand)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttarakhand, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Om Prakash Sharma (GST AAR Uttarakhand)
On perusal of aforesaid legal provisions, we find that a works contract is essentially a contract of service which may also involve supply of goods in the execution of the contract. It is basically a composite supply of both services and goods, with the service element being dominant in the contract between parties. On perusal of documents submitted by the applicant we find that the contracts has been awarded by the Forest Department to the applicant for construction as well as for repair & maintenance of immovable property wherein transfer of...
