https://www.taxtmi.com/article/detailed?id=8719 Advance rulings determine that pump sets with installation constitute a composite supply with the pump as principal supply (not a works contract); JDA construction is taxable when possession is transferred under GST; club membership fees qualify as consideration for taxable services but related ITC for banquet/catering is not allowed; post purchase discounts established before supply reduce taxable value and, where conditions are unmet, ITC may be claimed without proportionate reversal; inter unit crane leasing with netted payments between separate registrations does not permit input tax credit. en-us Fri, 13 Sep 2019 05:52:21 +0530 Fri, 13 Sep 2019 05:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8719 Advance rulings determine that pump sets with installation constitute a composite supply with the pump as principal supply (not a works contract); JDA construction is taxable when possession is transferred under GST; club membership fees qualify as consideration for taxable services but related ITC for banquet/catering is not allowed; post purchase discounts established before supply reduce taxable value and, where conditions are unmet, ITC may be claimed without proportionate reversal; inter unit crane leasing with netted payments between separate registrations does not permit input tax credit. Articles Goods and Services Tax - GST Fri, 13 Sep 2019 05:52:21 +0530 https://www.taxtmi.com/article/detailed?id=8719