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TMI Blogsupply to GovermentX X X X Extracts X X X X X X X X Extracts X X X X ..... Respected Concern Authority Our Client received Contract of ( Work Design, Fabrication,Supply, Installation,Testing, Commissioning Heavy Duty Back Rake type Mechanical Screen) from Goverment Authority, Question No-1: Can we consider it Composit Supply and Changed it 12% , if Not then 18% ? Question No: 2: If we awarded said contact to Sub -contractor then he will charged us 12% As per N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. 1/2018-Central Tax (Rate) dated 25.1.2018 Question 3: If As per above notification tax Rate 12% then , I guess Our contact is chargeable at 18% Please Guide us what we should charged to the Goverment - Reply By KASTURI SETHI - The Reply = Query-wise reply is here:- 1. It is a composite supply but not Works Contract Service as Works Contract Service pertains construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of immovable property. GST@12%. 2. Yes. 3. 12% is applicable. How you want to arrive at 18% ? Must express. - Reply By KASTURI SETHI - The Reply = 2019 (2) TMI 834 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN IN RE: MR. KAILASH CHANDRA (M/S. MALI CONSTRUCTION) Classification of supply - Supply of goods or supply of services - activity of supply, design, installation, commissioning and test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of reverse osmosis plant - rate of GST - composite supply of works contract - CBEC Circular 58/1/2002-CX dated 15/1/2002 - Held that:- The supply of Reverse Osmosis plant along with its installation, commissioning and operation and maintenance is a single supply. According to definition of works contract under GST regime, the supply of goods and services are done by the supplier simultaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sly which is for immovable property. Hence in works contract supply of goods and services together is compulsory - Thus, based on above facts and concept such contract shall be a single supply and cannot be treated as distinct supplies. Since all the conditions of composite supply are satisfied, it is a composite supply. The activity proposed to be undertaken is a composite supply of works cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract, the rate of tax in given service shall be determined in accordance with the Notification No 11/2017-CT (Rate) dated 28.06.2017, as amended from time to time. Thus, the activity of supply, design, installation, commissioning and testing of reverse osmosis plant and O M work by the applicant is a Works Contract of Composite Supply. This composite supply is a mixed of goods and services and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... predominant supply is supply of services. Since this supply is undertaken for a Government Department viz. PHED which is a Government of Rajasthan Department, hence the rate of tax applicable on given service (as it is a works contract service) shall fall under Entry 3(iii) with HSN Code 99544 and it should be IGST @ 12% (CGST @ 6%, SGST @6%). - supply to Goverment - Query Started By: - NILESH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PITALE Dated:- 1-3-2019 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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