AAR : Freight, material price & service cost for tower installation, taxable as 'composite works-contract'

May 15,2018

AAR rules on taxability of consideration towards inland / local transportation and ancillary services like in-transit insurance, loading / unloading and delivery of goods supplied under separate contract, charged under freight bill to contractee; Notes that applicant seeks to undertake supply of tower packages to Power Grid Corporation of India under two separate sets of contracts - first contract includes ex-works supply of all equipment and materials such as transmission li...

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