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2018 (9) TMI 546 - AAR - GSTClassification of Services - Construction, Erection, Commissioning and Installation of projects - Electrical Transmission Lines, Sub-Stations and Line Shifting - service of construction of new 33/220 kV Pooling Sub-station along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis under World Bank Financing - rate of CGST and SGST on the supply being made under the contract. Held that:- On a reading of the scope of work, it is clear that the work involves both supply of goods and supply of services, which are naturally bundled. Accordingly, under this agreement, the applicant is providing a composite supply within the meaning of Section 2 of the CGST Act, 2017 - The HSN Code for the supply of composite service in the nature of Work Contract under the all the three agreements entered into with RUMS, shall be 9954/995423 - Under the CGST and SGST Acts, Rules and Notifications issued till the date of making of the application, no provision has been made for carving out an exception in case of supply of service in the nature of a Works Contract for creating infrastructure which is to be exclusively used for Solar Power or in a Solar Park for or by a Solar Project Park Developer - The rate of CGST on the supply being made under the contract shall be according to N/N. 11/2017-Central Tax (Rates). Ruling:- The rate of MPGST on the supply being made under the contract referred to in para 3.3 supra shall be also 9 per cent as per the corresponding Notification to the Notification No. 11/2017-Central Tax (Rates), issued under MPGST Act, 2017.
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