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    <title>Works Contract Services: Composite Supply Includes Freight and Transportation, Subject to 18% GST Rate.</title>
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    <description>Levy of GST - composite contracts - The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc. - AAR</description>
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      <description>Levy of GST - composite contracts - The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc. - AAR</description>
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