https://www.taxtmi.com/caselaws?id=361137 The ruling determined that the services of transportation, in-transit insurance, and loading/unloading provided by the applicant to the Contractee were ancillary to the principal supply of goods and should be taxed under Section 8(a) of the GST Act. The consideration for these services was deemed taxable, as the contracts formed a composite supply where the supplies of goods and transportation services were inseparable. The ruling was subject to the provisions under Section 103 unless declared void under Section 104(1) of the GST Act. en-us Mon, 28 May 2018 00:00:00 +0530 Tue, 25 Feb 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361137 The ruling determined that the services of transportation, in-transit insurance, and loading/unloading provided by the applicant to the Contractee were ancillary to the principal supply of goods and should be taxed under Section 8(a) of the GST Act. The consideration for these services was deemed taxable, as the contracts formed a composite supply where the supplies of goods and transportation services were inseparable. The ruling was subject to the provisions under Section 103 unless declared void under Section 104(1) of the GST Act. Case-Laws GST Mon, 28 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361137