AAAR : Composite supply comprising shifting mineral sand taxable as ‘transportation by road’, liable to GST at 18%

Telangana AAAR rules on taxability of services of excavation of sand including loading with machinery at reach, formation of ramps and maintenance of roads, transportation charges for tractors/tippers while answering reference made to it due to difference of opinion amongst Members of AAR;  Referring to various clauses of the contract entered with Telangana State Mineral Development Corporation, observes that a single rate has been agreed upon by parties for combined per...