https://www.taxtmi.com/caselaws?id=379179 The Authority for Advance Ruling, Maharashtra, ruled that the freight charges recovered by the applicant from the customer without issuing a consignment note were not eligible for exemption from either CGST or SGST. The services were deemed part of a composite supply of works contract, with transportation services being integral to the overall contract, making them taxable at 18%. The interdependence of the supply of goods and transportation services indicated they were not separate supplies but part of a single, indivisible contract. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 07 Mar 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379179 The Authority for Advance Ruling, Maharashtra, ruled that the freight charges recovered by the applicant from the customer without issuing a consignment note were not eligible for exemption from either CGST or SGST. The services were deemed part of a composite supply of works contract, with transportation services being integral to the overall contract, making them taxable at 18%. The interdependence of the supply of goods and transportation services indicated they were not separate supplies but part of a single, indivisible contract. Case-Laws GST Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379179