https://www.taxtmi.com/caselaws?id=403506 The Authority for Advance Ruling in Odisha held that the Capital Subsidy received is subject to GST as it is linked to the transaction value. The ruling clarified that the supply of goods in question is a composite supply, not a works contract service, and therefore, concessional tax rates do not apply. Invoices for the subsidy and fees should be raised according to CGST Act provisions, and the GST rate on supplies by sub-contractors is determined based on goods classification. The decision allows for appeal within 30 days by either party if dissatisfied. en-us Wed, 20 Jan 2021 00:00:00 +0530 Fri, 21 Mar 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403506 The Authority for Advance Ruling in Odisha held that the Capital Subsidy received is subject to GST as it is linked to the transaction value. The ruling clarified that the supply of goods in question is a composite supply, not a works contract service, and therefore, concessional tax rates do not apply. Invoices for the subsidy and fees should be raised according to CGST Act provisions, and the GST rate on supplies by sub-contractors is determined based on goods classification. The decision allows for appeal within 30 days by either party if dissatisfied. Case-Laws GST Wed, 20 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403506