https://www.taxtmi.com/caselaws?id=394760 The Appellate Authority upheld the decision that the transportation services provided by the Appellant were part of a composite works contract and taxable at 18%. The exemption under Notification No. 12/2017 was deemed inapplicable, and the contracts were considered as a single indivisible contract for the supply of goods and services, resulting in immovable property. en-us Fri, 23 Aug 2019 00:00:00 +0530 Tue, 18 Mar 2025 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394760 The Appellate Authority upheld the decision that the transportation services provided by the Appellant were part of a composite works contract and taxable at 18%. The exemption under Notification No. 12/2017 was deemed inapplicable, and the contracts were considered as a single indivisible contract for the supply of goods and services, resulting in immovable property. Case-Laws GST Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394760