Power Lines and Transformers Work Classed as Indivisible Contract, Subject to 12% IGST, Says AAR.
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....Nature of supply - divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract] - Construction of power lines, erection of transmission towers and transformers - Held as works contract - liable to be taxed @12% of IGST - AAR....


TaxTMI