Authority for Advance Ruling — GST on Transportation of goods –-- The Applicant is engaged in the business of erection, procurement and commissioning ('EPC') of thermal power plants in India. The applicant was awarded the erection, procurement and commissioning package by the Uttar Pradesh Rajya Vidyut Utpadan Nigam Limited (UPRVUNL). The applicant sought an advance ruling as to whether tax would be applicable on the service of transportation of goods by road to be provided by the company under one of its contracts. The authority observed that he total project assigned to the applicant is a composite supply of works contract as envisaged under Section 2 (119) of Act, 2017 and the entire contract is a supply of services as per entry 6(a) of Schedule II of the Act and liable to GST @ 18% as per entry at Sr. no. 3(ii) of the Notification No. 11/2017 of Central Tax (Rate) dt. 28/06/2017 and corresponding notification under the Act

Held that:- The Hon’ble Authority for Advance Ruling replied in affirmative.