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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

Exemption from GST — The present query relates to the ‘service activities’ involved in their Fifth Contract. The Appellant, through an independent Service Contract vide is entrusted with the responsibility of delivery of the goods at Customer’s site. For this, the Appellant engages local transporters who issue consignment notes to the Appellant for such transportation of goods and issue their freight invoices on the Appellant. Held that— 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 as provided in Serial no. 18 of the Notification No. 12/2017-Central Tax (Rate) dated the 28th June, 2017 and Notification No. 12/2017-State Tax (Rate) dated the 29th June, 2017. — Siemens Limited, In Re… [2019] 15 TAXLOK.COM 141 (AAAR-Maharashtra)