AAR : ‘Transportation’ as part of ‘cable package’ supply under separate contracts with ‘cross fall breach provision’, not exempt

Maharashtra AAR holds that supply of transportation services rendered by applicant, engaged in work of supply, laying and terminating of cables package would not be exempt as per Sr. No 18 of Notification 12/2017-Central Tax (Rate); Notes that the engagement comprises of two separate agreements, i.e. supply of goods contract pertaining to engineering, manufacturing, supply and testing of Cable Package and services contract which includes detailed route survey, transporta...