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2019 (2) TMI 917 - AUTHORITY FOR ADVANCE RULING, RAJASTHANClassification of goods/services - activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems supply of goods or supply of services - Works contract - composite contract - rate of GST - CBEC Circular 58/1/2002-CX dated 15/1/2002. Held that:- The supply of solar energy based water pumping systems along with its installation, commissioning and operation and maintenance is a single supply - the activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems along with construction and O & M work by the applicant is a Works Contract of Composite Supply. This composite supply is a mixed of goods and services and predominant supply is supply of services. Since this supply is undertaken for a Government Department viz. PHED which is a Government of Rajasthan Department, hence the rate of tax applicable on given service (as it is a works contract service) shall fall under Entry 3(iii) with HSN Code 99544 and it should be IGST @12%(CGST@6%, SGST@6%).
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