Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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The AAR determined that the contract for installing terminals linking Western and Southern regions constitutes a composite works contract under Section 2(119) of CGST Act. The services involving transportation, freight, and insurance are inextricably linked to the overall project execution. The entire contract spans five segments but fundamentally aims to commission immovable property. Consequently, the services are classified under 'Construction Services' (SAC 9954) and attract 18% GST, negating any potential exemption claims. The ruling emphasizes the interconnected nature of the contract's components, treating transportation and related services as integral to the comprehensive works contract rather than standalone services.
The AAR determined that the contract for installing terminals linking Western and Southern regions constitutes a composite works contract under Section 2(119) of CGST Act. The services involving transportation, freight, and insurance are inextricably linked to the overall project execution. The entire contract spans five segments but fundamentally aims to commission immovable property. Consequently, the services are classified under 'Construction Services' (SAC 9954) and attract 18% GST, negating any potential exemption claims. The ruling emphasizes the interconnected nature of the contract's components, treating transportation and related services as integral to the comprehensive works contract rather than standalone services.
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