Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Classification of supply - Rate of Tax - to be treated as ...

GST

June 19, 2020

Classification of supply - Rate of Tax - to be treated as original works or not - y. The principal supply would be the goods i.e. the AFC system as a whole. Thus, the services of commissioning and installation cannot be said to be a principal or main supply under the contract - the supply of the AFC system would not qualify as ‘original works’. - Taxable @12%

View Source

 


 

You may also like:

  1. Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and...

  2. Works Contract - Composite Supply - The supply of the maintenance and management services to be provided post implementation of the AFC system under proposed contract...

  3. Classification of goods and rates of GST - solar inverter - the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power...

  4. Classification of goods - rate of GST - sale of solar energy products as Solar Water pumping system as a whole - the supply of solar energy based bore well water pumping...

  5. Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply - The principal supply however is a supply of service as it is the...

  6. Classification of supply - supply of hiring services of air conditioning system and fire extinguishing system - The AAR observed that, there can be no dispute in this...

  7. Works contract service - supply and installation of 'Electronic Security and Safety Systems' - value of goods supplied to be reduced from gross value - stay granted - AT

  8. Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

  9. Job work - valuation - The value of the goods provided by the principal would not form the part of the value of the supply and must be excluded while valuing the supply.

  10. Works Contract - applicable rate of GST - AMC services - principal supply or not - Composite supply or not - bundled supply or mixed supply - it is a naturally bundled...

 

Quick Updates:Latest Updates