Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
AAR determined that the testing and commissioning service for rail tracks does not qualify as a composite works contract under Sl. No. 3(vi)(a) of Notification 11/2017-Central Tax (Rate). The service constitutes a pure construction service under Chapter heading 9954, classified specifically under Sr. No. 3(xii) of the notification. Consequently, the service is chargeable to GST at 18%, as the materials were supplied by a separate entity and the applicant merely provided erection and commissioning services without transferring property in goods.
AAR determined that the testing and commissioning service for rail tracks does not qualify as a composite works contract under Sl. No. 3(vi)(a) of Notification 11/2017-Central Tax (Rate). The service constitutes a pure construction service under Chapter heading 9954, classified specifically under Sr. No. 3(xii) of the notification. Consequently, the service is chargeable to GST at 18%, as the materials were supplied by a separate entity and the applicant merely provided erection and commissioning services without transferring property in goods.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
