Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The case involves a query regarding the classification of goods and services for GST purposes. The applicant sought clarification on the consideration charged for supplying aggregates and recovering royalty charges. The ruling determined that the applicant's tax collection on royalty charges and goods supplied separately in invoices indicated distinct transactions. Royalty charges were classified under SAC 997337, attracting 9% CGST and 9% SGST, while aggregates fell under HSN code 251710, subject to CGST @2.5% and SGST @2.5%. The ruling emphasized the separate nature of the transactions, not constituting mixed or composite supply.
The case involves a query regarding the classification of goods and services for GST purposes. The applicant sought clarification on the consideration charged for supplying aggregates and recovering royalty charges. The ruling determined that the applicant's tax collection on royalty charges and goods supplied separately in invoices indicated distinct transactions. Royalty charges were classified under SAC 997337, attracting 9% CGST and 9% SGST, while aggregates fell under HSN code 251710, subject to CGST @2.5% and SGST @2.5%. The ruling emphasized the separate nature of the transactions, not constituting mixed or composite supply.
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