M/s. R. Vidyasagar Rao Constructions

The Reference Order No. A.R.Com/9/2018 dated 06.06.2018 Passed by the Telangana State Authority for Advance Ruling in re: applicant M/s. R. Vidyasagar Rao Constructions, Hyderabad is decided as follow:- (i) The opinion expressed by the State Member in so for as holding that the Transport of goods’ is the principal supply in the impugned services, is confirmed. (ii) The classification of the impugned services is Under Services Code (Tariff) 996511 – Road Transport of goods.., as per Annexure to the Notification No.11/2017–Central Tax (Rate) dated 28.06.2017. (iii) The opinion expressed by the Central Member in so far as holding that the term ‘vessel’ (appearing in item (ii) Under Column (3) against entry at Sl.No.9 of the above Notification), is not applicable to the applicant’s Case, is Confirmed. (iv) The Advance Ruling on the question framed by the applicant is pronounced as specified in Para 18 of the AAAR Order.