https://www.taxtmi.com/caselaws?id=374202 The case involved the classification of services provided by a contractor for a state corporation and the determination of the applicable tax rate. The Central Tax Member considered the services as a "composite supply" with excavation of sand as the principal supply, while the State Tax Member viewed it as a works contract due to the formation of ramps and roads. Regarding the tax rate, the Central Tax Member suggested 9% CGST + 9% SGST, while the State Tax Member proposed 2.5% CGST + 2.5% SGST for goods transportation. Due to conflicting opinions, the matter was referred to the Appellate Authority for Advance Ruling for a final decision. en-us Wed, 06 Jun 2018 00:00:00 +0530 Thu, 06 Mar 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374202 The case involved the classification of services provided by a contractor for a state corporation and the determination of the applicable tax rate. The Central Tax Member considered the services as a "composite supply" with excavation of sand as the principal supply, while the State Tax Member viewed it as a works contract due to the formation of ramps and roads. Regarding the tax rate, the Central Tax Member suggested 9% CGST + 9% SGST, while the State Tax Member proposed 2.5% CGST + 2.5% SGST for goods transportation. Due to conflicting opinions, the matter was referred to the Appellate Authority for Advance Ruling for a final decision. Case-Laws GST Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374202