Home Case Index All Cases GST GST + AAR GST - 2019 (5) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 902 - AAR - GSTClassification of supply - supply of equipment - design, fabrication, procurement, instrumentation and control and commissioning of Trisonic Wind Tunnel with Ejector System - works contract or not - concessional rate of GST - Sl.No. 243A of First Schedule of Notification No.01/2017-Integrated Tax (Rate) dated 28.062017 as inserted by Notification No. 07/2018 Integrated Tax (Rate) dated 25.01.2018 - Entry at SI No. 3 (vi) of Notification No. 08/2017 Integrated Tax (Rate) dated 28.06.2017 as amended by Notification No.24/2017 Integrated Tax (Rate) dated 21.09.2017 - HELD THAT:- The work of design, realisation, integration and commissioning of Trosonic Wind Tunnel as a turnkey project will fall under the definition of works under Section 2 (119) of the CGST Acts 2017. The Service provided to the Central Government by way of construction, erection, commissioning. installation, completion, fitting out, of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession will attract 12% GST as per Sl.No.3(vi) of Notification No. 08/2017 Integrated Tax (Rate) dated 28.06.2017.
|