Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Classification of supply - composite supply of works contract - The subject Service order is for supply of Toll Management System (TMS) to be erected and commissioned, on an expressway. Supply does not include construction of expressway/ road/ terminal but is for limited purpose of supply of TMS simpliciter. The purpose will be for collection of the tolls/ toll fee and not for control/ management of the traffic on road - the conditions of this sr no 3(iv) of said NT is not satisfied in subject matter. - GST is leviable at 18% - AAR
Classification of supply - composite supply of works contract - The subject Service order is for supply of Toll Management System (TMS) to be erected and commissioned, on an expressway. Supply does not include construction of expressway/ road/ terminal but is for limited purpose of supply of TMS simpliciter. The purpose will be for collection of the tolls/ toll fee and not for control/ management of the traffic on road - the conditions of this sr no 3(iv) of said NT is not satisfied in subject matter. - GST is leviable at 18% - AAR
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