sirs,
whether the composite contract for loading, transporting and unloading inputs in tippers/front end loaders within the factory premises is a taxable service or not. If taxable, under which category and from which date?
(Here, the contract is for transportation and loading & unloading is incidental to the work. The transporter is an individual lorry owner. Transport is within the factory and not 'by road'. No rate separation for loading & transporting. lump sum amount paid per MT transported)
Composite Contract for Factory Transport May Be Taxable; Not Covered by Exemptions or Negative List. A query was raised regarding the taxability of a composite contract for loading, transporting, and unloading inputs within factory premises. The contract involves a lump sum payment per metric ton transported, with no rate separation for loading and transporting. The service is provided by an individual lorry owner, and the transportation is not classified as 'by road.' The response indicated that this service could fall under Business Support Service or other taxable services, subject to a threshold limit. It is not covered by the Mega Exemption Notification or Negative List, making it taxable. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
