https://www.taxtmi.com/caselaws?id=751986 AAR Telangana ruled on classification of bundled services including transportation, packing, loading, unloading, and unpacking. The authority held that such services constitute a composite supply falling under goods transport agency (GTA) services per Entry 9(iii) of notification 11/2017-CT(R), provided all services have direct and immediate link with the transport agreement for the same goods. The ruling emphasized that if contracts are substantially for transport with ancillary services, they qualify as GTA services rather than separate supplies. en-us Fri, 26 Apr 2024 00:00:00 +0530 Wed, 01 May 2024 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751986 AAR Telangana ruled on classification of bundled services including transportation, packing, loading, unloading, and unpacking. The authority held that such services constitute a composite supply falling under goods transport agency (GTA) services per Entry 9(iii) of notification 11/2017-CT(R), provided all services have direct and immediate link with the transport agreement for the same goods. The ruling emphasized that if contracts are substantially for transport with ancillary services, they qualify as GTA services rather than separate supplies. Case-Laws GST Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751986