AAR : Tower Package supply contract including materials, transportation, in-transit insurance, a ‘works contract’ service

West Bengal AAR holds that contract for Tower Package (comprising of erection of series of transmission towers linked together by power line) qualifies as works contract service, whereby, GST is to be paid on entire value of works contract, including supply of materials, transportation, in-transit insurance, erection, commissioning etc.; Denies exemption under serial no. 18 of Notification No. 12/2017-Central Tax (Rate) observing that transportation of goods and in-transit in...