https://www.taxtmi.com/caselaws?id=438157 The AAR-Telangana ruled that two separate contracts under a single bidding document constitute independent transactions rather than a composite supply. The first contract for supply of goods (where title transfers upon invoice and dispatch) attracts GST under goods supply provisions, while the second contract for transportation, installation, and commissioning constitutes a works contract. Since property in goods transfers before the works contract commences, the goods value cannot be included in the works contract valuation. Each contract has separate time of supply and tax rates as per CGST Act 2017 provisions. en-us Thu, 13 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438157 The AAR-Telangana ruled that two separate contracts under a single bidding document constitute independent transactions rather than a composite supply. The first contract for supply of goods (where title transfers upon invoice and dispatch) attracts GST under goods supply provisions, while the second contract for transportation, installation, and commissioning constitutes a works contract. Since property in goods transfers before the works contract commences, the goods value cannot be included in the works contract valuation. Each contract has separate time of supply and tax rates as per CGST Act 2017 provisions. Case-Laws GST Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438157