https://www.taxtmi.com/article/detailed?id=9545 The AAAR held that where multiple supply and service agreements are interdependent, cross referenced and collectively executed as a turnkey project involving supply, erection, testing and commissioning, the transaction is a composite works contract. Transportation services integral to that contract, including freight recovered without consignment notes, form part of works contract services and are not eligible for the exemption under the relevant exemption notification, being taxable accordingly. en-us Thu, 12 Nov 2020 12:11:16 +0530 Thu, 12 Nov 2020 12:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9545 The AAAR held that where multiple supply and service agreements are interdependent, cross referenced and collectively executed as a turnkey project involving supply, erection, testing and commissioning, the transaction is a composite works contract. Transportation services integral to that contract, including freight recovered without consignment notes, form part of works contract services and are not eligible for the exemption under the relevant exemption notification, being taxable accordingly. Articles Goods and Services Tax - GST Thu, 12 Nov 2020 12:11:16 +0530 https://www.taxtmi.com/article/detailed?id=9545