TMI Blog2019 (5) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 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 Tro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tata Projects Ltd, Mumbai for design, fabrication, procurement, instrumentation and control and commissioning of Trisonic Wind Tunnel with Ejector System. The work involves fabrication of machineries, transportation of equipments to be attached to the system, construction of civil structure where the machinery is to be installed. Electrical works, integration of all bought out and fabricated item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 28.062017 as inserted by Notification No. 07/2018 Integrated Tax (Rate) dated 25.01.2018. (ii) If the above supply is considered as works contract, whether it would be covered under 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 attracting GST at the rate of 12%. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, procurement, integration and control and commissioning of Trisonic Wind Tunnel with Ejector System is considered as works contract? 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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