GST Payable on service of transportation of goods by road as part of EPC package 

In re Toshiba JSW Power Systems Private Limited (GST AAR Uttar Pradesh) The arguments of the applicant regarding exemption on the transportation service is in fact based on the assumption that the supply of service is in total isolation from the whole contract and without considering the terms and obligations created under all the contracts of supply of goods and services under erection, procurement and commissioning (EPC) package for 1×660 MW Harduaganj TPS Extn-II thermal power station by M/s UPRVUNL. As such, the applicant is isolating transportation services not only from other servic...