Transportation Services in Works Contract Taxed at 18% Under CGST and SGST, No Exemption for Composite Contracts.

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....Exemption form CGST and SGST - GTA services - transportation activities - composite contracts or not - divisibility of contracts - Transportation services provided by the appellant being part of the whole works contract will be taxable @ 18% as works contract services and will not be eligible for the exemption - AAAR....