Composite Works Contract Supply Classified as Service, Taxed at 18% Under CGST Act 2017; No Principal Supply Identification Needed.

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....Classification of supply of services - Since CGST Act, 2017 itself classifies the instant supply of composite supply of works contract as "supply of service", which has been found exigible to tax @ 18% [CGST @9% + CGGST @9%] as above, there exist no-reason to identify the "principal supply" in the instant transaction. - AAR....