18% GST payable on freight on supply of materials in a composite supply of works contract: AAR (WB)

In re EMC Ltd (Authority For Advance Ruling, Kolkata) The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc. This ruling is valid subject to th…