https://www.taxtmi.com/article/detailed?id=8141 Recent State AAR decisions clarify GST treatment for composite works contracts, liquidated damages, transport components and exemption claims: composite supplies where materials and services form a single contract are taxable on the entire value; liquidated damages may be taxable as an independent levy depending on contractual terms; freight and transportation forming part of an overall works contract are not separate exempt supplies; and cleaning and sanitation services not entrusted to municipal functions do not qualify for the municipal function exemption. en-us Mon, 27 Aug 2018 08:37:40 +0530 Mon, 27 Aug 2018 08:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8141 Recent State AAR decisions clarify GST treatment for composite works contracts, liquidated damages, transport components and exemption claims: composite supplies where materials and services form a single contract are taxable on the entire value; liquidated damages may be taxable as an independent levy depending on contractual terms; freight and transportation forming part of an overall works contract are not separate exempt supplies; and cleaning and sanitation services not entrusted to municipal functions do not qualify for the municipal function exemption. Articles Goods and Services Tax - GST Mon, 27 Aug 2018 08:37:40 +0530 https://www.taxtmi.com/article/detailed?id=8141