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The services rendered by the applicant are classifiable as "Goods Transporting by Vessel" and GST tariff and rate of tax applicable is 2.5% CGST + 2.5% SGSTsubject to condition that the applicant not entitled to ITC

Shanti Prime Publication Pvt. Ltd.
Classification of Service — In the instant case, applicant sought advance ruling on the following issues—

The combination of services of excavation of sand including loading with machinery at reach, formation of Ramps and maintenance of Roads, transportation charges for the tractors/ tippers of sand from reach to stockyard and loading cost of sand from stockyard to lorries, is whether "Works Contract" or "Composite Supply" and the rate of tax applicable on the consideration received there for.

Held that—
Since there is no uniform opinion arrived by the Members representing Central Tax and State Tax and they have expressed two different views on classification of services and applicable rate of tax on the services rendered by the applicant, the application filed by is being referred to the Appellate Authority for Advance Ruling for the State of Telangana in terms of Section 98(5) of the CGST Act, 2017 for hearing and decision on the question on which advance ruling is sought.—R. Vidyasagar Rao Constructions, In Re…. [2018] 2 TAXLOK.COM 351 (AAR-Telangana)

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