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GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Rate of tax - Composite supply of Works Contract or not - supply ...

GST

April 3, 2021

Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years - t service of supply, erection, commissioning and installation of waste-water pretreatment plant qualifies as Composite supply of Works Contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017. - the services of setting up of ZLD plant supplied to KPCL by the applicant are classified under SAC 9954 and liable to tax at the rate of 12% of GST - AAR

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