https://www.taxtmi.com/caselaws?id=768501 The AAR held that the applicant's supply under the Fifth Contract constituted a composite works contract service rather than standalone transportation services. The contract involved delivery, erection, testing, commissioning and training for terminal installations, making it inextricably linked to the overall project execution across five interconnected contracts. The transportation, freight and insurance services were not provided in isolation but formed part of the comprehensive works contract for establishing facilities. Consequently, the supply was classified under Construction Services (SAC 9954) attracting 18% GST, negating the claimed exemption under Notification 12/2017-CT. en-us Tue, 18 Mar 2025 00:00:00 +0530 Fri, 06 Jun 2025 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768501 The AAR held that the applicant's supply under the Fifth Contract constituted a composite works contract service rather than standalone transportation services. The contract involved delivery, erection, testing, commissioning and training for terminal installations, making it inextricably linked to the overall project execution across five interconnected contracts. The transportation, freight and insurance services were not provided in isolation but formed part of the comprehensive works contract for establishing facilities. Consequently, the supply was classified under Construction Services (SAC 9954) attracting 18% GST, negating the claimed exemption under Notification 12/2017-CT. Case-Laws GST Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768501