https://www.taxtmi.com/article/detailed?id=8025 GST implementation has provoked litigation and AAR guidance clarifying classification, rate application and composite-supply characterisation. Courts upheld adjusting tender evaluations to account for GST inclusion. An AAR found FDG classifiable under chemical tariff headings rather than pharmaceutical chapters. Other AARs ruled that solar power plant EPC-style contracts are works contracts subject to standard GST entries and rates; generation of electricity from supplied coal amounts to manufacture and is a supply of goods; and private coaching for competitive exams does not qualify for educational exemption and is taxable. en-us Sat, 09 Jun 2018 16:21:48 +0530 Sat, 09 Jun 2018 16:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8025 GST implementation has provoked litigation and AAR guidance clarifying classification, rate application and composite-supply characterisation. Courts upheld adjusting tender evaluations to account for GST inclusion. An AAR found FDG classifiable under chemical tariff headings rather than pharmaceutical chapters. Other AARs ruled that solar power plant EPC-style contracts are works contracts subject to standard GST entries and rates; generation of electricity from supplied coal amounts to manufacture and is a supply of goods; and private coaching for competitive exams does not qualify for educational exemption and is taxable. Articles Goods and Services Tax - GST Sat, 09 Jun 2018 16:21:48 +0530 https://www.taxtmi.com/article/detailed?id=8025