https://www.taxtmi.com/caselaws?id=294043 The case involved determining the classification of contracts under GST law. The ruling stated that a contract qualifies as a Composite Contract under GST if it involves the supply of goods and services that are inter-connected, regardless of separate values in the Bill of Quantities. Pre-GST contracts can be treated as Composite Contracts under GST if they meet the conditions of Composite Supply. Additionally, a contract for an Automatic Fare Collection System was classified as a Works Contract. The GST rate for the project was set at 12% based on specific notifications related to composite services provided to a Government entity for work entrusted by Central and State Governments. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 17 Mar 2021 09:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294043 The case involved determining the classification of contracts under GST law. The ruling stated that a contract qualifies as a Composite Contract under GST if it involves the supply of goods and services that are inter-connected, regardless of separate values in the Bill of Quantities. Pre-GST contracts can be treated as Composite Contracts under GST if they meet the conditions of Composite Supply. Additionally, a contract for an Automatic Fare Collection System was classified as a Works Contract. The GST rate for the project was set at 12% based on specific notifications related to composite services provided to a Government entity for work entrusted by Central and State Governments. Case-Laws GST Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294043