GST on transportation service in contacts for erection of transmission towers

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 Please become a Premium member. If you are already a Premium member, login here to access the full content.