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Composite supply eligibility, Goods and Services Tax - GST

Issue Id: - 117635
Dated: 11-11-2021
By:- Bharat Cholleti

Composite supply eligibility


  • Contents

Sir,

A small query:- Notification No 45/2017- Central tax (Rate) Dt 14.11.2017- Scientific and technical instruments- supplied to Research institution is falling in 5% GST rate . Now the question is Supply and installation of Clean Rooms comes under this category or not ? If comes can he charge GST 5% or not ? Please enlighten me

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Showing Replies 1 to 4 of 4 Records

Page: 1


1 Dated: 11-11-2021
By:- Ganeshan Kalyani

What is Clean Rooms? If you are asking that scientific instruments are chargeable at 5% GST then whether its installation will also be attracting 5% GST or not. If yes the answer is yes because of composite supply.


2 Dated: 13-11-2021
By:- Bharat Cholleti

Sir,

Clean rooms which is required in Chemical and pharma industries for Research and development purpose, which is bacteria and pollution free room would be made of stainless steel and some other material. Are these rooms are covered under this notification for concessional rate of tax.


3 Dated: 14-11-2021
By:- KASTURI SETHI

In view of your reply dated 13.11.21 above, it is composite supply and hence I agree with the reply of Sh.Ganeshan Kalyani Ji.


4 Dated: 15-11-2021
By:- Ganeshan Kalyani

Thank you Sri Kasturi Sir.


Page: 1

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