https://www.taxtmi.com/caselaws?id=371764 The Authority ruled that the supply of transportation services rendered by the Applicant is not exempt from the levy of GST. The transportation services were considered part of a composite supply of works contract service and subject to GST at the rate applicable to works contract services, which is 18%. Therefore, the Applicant's transportation services do not qualify for exemption under the relevant notification. en-us Sat, 03 Nov 2018 00:00:00 +0530 Sat, 06 Apr 2019 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371764 The Authority ruled that the supply of transportation services rendered by the Applicant is not exempt from the levy of GST. The transportation services were considered part of a composite supply of works contract service and subject to GST at the rate applicable to works contract services, which is 18%. Therefore, the Applicant's transportation services do not qualify for exemption under the relevant notification. Case-Laws GST Sat, 03 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371764