AAR : Freight charges recovered as part of indivisible composite ‘works contract’, taxable at 18%

Maharashtra AAR holds that freight charges recovered by the applicant, engaged in supply, laying and terminating cable packages, without issuance of consignment note will not be eligible for exemption from CGST/SGST as prescribed in Sr. No. 18 of Notification No. 12/2017-Central/State Tax(Rate); Rejects applicant’s contention that since no consignment note is issued by the applicant to its customer, applicant should not be subject to levy of GST; Finds that the first contra...