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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 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, supply of goods and allied services is composite supply and applicant supplies works contract service taxable at 18 per cent

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