https://www.taxtmi.com/caselaws?id=410953 The services provided by the applicant were deemed a composite supply of works contract under the CGST Act, 2017. The services were found taxable at a rate of 12% under a specific entry of the Central Tax (Rate) notification. The Authority ruled in favor of the applicant, concluding that the services fell within the prescribed category for the concessional tax rate. The question regarding the applicable GST rate and SAC/HSN became irrelevant due to the determination on taxability at 12%. en-us Thu, 25 Feb 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410953 The services provided by the applicant were deemed a composite supply of works contract under the CGST Act, 2017. The services were found taxable at a rate of 12% under a specific entry of the Central Tax (Rate) notification. The Authority ruled in favor of the applicant, concluding that the services fell within the prescribed category for the concessional tax rate. The question regarding the applicable GST rate and SAC/HSN became irrelevant due to the determination on taxability at 12%. Case-Laws GST Thu, 25 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410953