https://www.taxtmi.com/caselaws?id=371764 Transportation services under the services contract were held not to qualify for exemption under Serial No. 18 of Notification No. 12/2017-Central Tax (Rate), because the transportation element was part of a larger, interdependent cable package arrangement. The Authority treated the supply contract and services contract as linked and not separately taxable on the facts, noting that the transportation activity formed one component of a broader execution package involving insurance, installation, testing and commissioning. It held that the arrangement was in substance a composite supply in the nature of a works contract, so splitting out transportation charges for a separate exemption was not legally sustainable. The exemption for standalone transportation service was therefore inapplicable. en-us Sat, 03 Nov 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371764 Transportation services under the services contract were held not to qualify for exemption under Serial No. 18 of Notification No. 12/2017-Central Tax (Rate), because the transportation element was part of a larger, interdependent cable package arrangement. The Authority treated the supply contract and services contract as linked and not separately taxable on the facts, noting that the transportation activity formed one component of a broader execution package involving insurance, installation, testing and commissioning. It held that the arrangement was in substance a composite supply in the nature of a works contract, so splitting out transportation charges for a separate exemption was not legally sustainable. The exemption for standalone transportation service was therefore inapplicable. Case-Laws GST Sat, 03 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371764