TMI Blog2019 (7) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... cking equipment's and milk allied product making machinery. For such supply and erection of diary machinery it involves service charges also - what will be the tax rate of service charges component? - composite supply or otherwise? - HELD THAT:- In both the works, the applicant undertakes Repair/replacement services related to the Cooling Structures (Ice Bank Tanks) in the diary units of the Coop. Milk Producers Union Ltd. The materials which are to be replaced/required are also included in the work order but the amount/quote is for the entire repairing/replacement work. Thus, it is clear that the supply made is 'Composite Supply'. The applicable rate of tax is 9% GCST under Sl. No. 25(ii) of Notification No. 11/2017-C.T. (Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B.A., MEMBER Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Sri Dhanalakshmi Welding Wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. In the above case, it is seen from the work order submitted by the applicant that the work undertaken by the applicant is related to repair/replacement/installation of pipelines, alteration in the liquid separator by using necessary pipelines and fittings and also maintenance and repair services for the ice bank liquid separator in pipeline which are part of machinery used in dairy industry. The work undertaken by the applicant is not relating to any immovable property. Therefore the activity undertaken by the applicant does not fall under the category of Works contract. 10. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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