https://www.taxtmi.com/caselaws?id=411155 The ruling authority determined that components supplied by AHPL to TANGEDCO in a Sale-in-Transit transaction are considered a 'supply' under the GST Act and will attract GST, contrary to the previous exemption under the CST regime. The authority emphasized that under the GST regime, each supply is taxable, including subsequent supply of goods in transit, as part of a composite contract for works contract services with TANGEDCO. The ruling clarified that these supplies are liable to GST at the appropriate rates, in accordance with Section 7 of the CGST/TNGST Act 2017. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411155 The ruling authority determined that components supplied by AHPL to TANGEDCO in a Sale-in-Transit transaction are considered a 'supply' under the GST Act and will attract GST, contrary to the previous exemption under the CST regime. The authority emphasized that under the GST regime, each supply is taxable, including subsequent supply of goods in transit, as part of a composite contract for works contract services with TANGEDCO. The ruling clarified that these supplies are liable to GST at the appropriate rates, in accordance with Section 7 of the CGST/TNGST Act 2017. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411155