Skipper Ltd ., In re

Date: November 26, 2018

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
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Subject Matter

GST payable on transportation and in-transit insurance as part of Works Contract Service

Works Contract

Summary

The Applicant supplies works contract service, the value of which includes inter alia consideration paid for transportation and in-transit insurance. GST is to be paid on the entire value of the works contract, including the supply of materials, tran…

1. The Applicant, stated to be engaged in the manufacturing, installation and other ancillary services of integrated transmission towers has entered into a Joint Venture (hereinafter referred to as “JV”) with M/s C & C Constructions Ltd, Gurgaon, and, as JV has executed a contract with M/s Power Grid Corporation of India (hereinafter referred to as “PGCIL”) for construc…

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