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AAR holds supplies of material and allied services as composite supplies

May 14, 2018[2018] 93 taxmann.com 200 (AAR-WEST BENGAL)
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CGST : Where applicant who is a supplier of materials and allied services for erection of towers, testing and commissioning of transmission lines and setting up sub-stations collectively called Tower Package entered into two contracts for supply of materials at ex-factory price, and for supply of allied services like survey and erection of towers, testing and commissioning of transmission lines etc. and wants a ruling on whether he is liable to pay tax on freight bills, it is held that applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18 per cent on entire value of composite supply, including supply of materials, freight and transportation, erection, commissioning etc.

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