https://www.taxtmi.com/caselaws?id=360400 The ruling concluded that the Applicant provided works contract services, with freight and transportation being components of the composite supply. GST was to be paid at 18% on the entire value of the works contract service, including materials, freight, transportation, erection, and commissioning. The ruling emphasized the interdependence of the contracts, treating them as a single source responsibility contract, with breach in one considered a breach in the other. The Applicant's claim for exemption under Notification No. 9/2017 was dismissed, and the ruling referred to Notification No. 12/2017 under the GST Acts for tax liability determination. en-us Fri, 11 May 2018 00:00:00 +0530 Wed, 26 Feb 2025 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360400 The ruling concluded that the Applicant provided works contract services, with freight and transportation being components of the composite supply. GST was to be paid at 18% on the entire value of the works contract service, including materials, freight, transportation, erection, and commissioning. The ruling emphasized the interdependence of the contracts, treating them as a single source responsibility contract, with breach in one considered a breach in the other. The Applicant's claim for exemption under Notification No. 9/2017 was dismissed, and the ruling referred to Notification No. 12/2017 under the GST Acts for tax liability determination. Case-Laws GST Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360400