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TMI Blog2019 (10) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of circuit breaker, transformer, bay, panels, etc., supply erection testing and commissioning of street light poles and earthing as the same activities amounts to works contract. As per the provision of Sub Section 30 of Section 2 of the CGST Act, 2017 the above mentioned works contract amounts to composite supply and the composite supply of works contract is taxable @ 18% vide Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017. Hiring of vehicles - HELD THAT:- There are different provisions for vehicle hiring, for the purpose of transporting goods and for the purpose of transporting passengers. The applicant Chief Electrical Engineer, Goa is liable to pay CGST @ 9% SGST @ 9% on various works/activity undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioning of Low Voltage/ High Voltage/Extra High Bays/Outdoors structure in sub-station/other arears. 6. Supply, Erection, Testing and Commissioning of Low Voltage/ High Voltage Panels/ Distribution boxes/ Ring Main Units. 7. Circuit works for Circuit breakers, Transformers, Bay, Panels Installation. 8. Preventive Maintenance of Circuit breaker, Transformers, Bay, Panels etc. 9. Breakdown maintenance of Circuit breaker, Transformers, Bay, Panels etc. 10. Hiring of vehicles. 11. Supply, Erection, Testing and Commissioning of Street Light Poles. 12. Earthing. The applicant is a Government Department involved in transmission and distribution of electrical energy to the general public. The applicant is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each other in the ordinary course of business, one of which is a principal supply; On going through the provisions of Sub Section 119 of Section 2, it is seen that the applicant is liable to pay SGST CGST on the supply, erection, testing and commissioning of low voltage, high voltage, extra voltage overhead lines, cables, circuit breakers, voltage transformers, outdoor structure in sub stations and other arears, high voltage panels distribution boxes, ring main units, civil works for circuit breaker, transformer, bay panel installation, preventive maintenance of circuit breaker, transform, bay, panels etc., breakdown maintenance of circuit breaker, transformer, bay, panels, etc., supply erection testing and commissioning of street lig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consideration charged from the service recipient 5% (2.5% CGST + 2.5% SGST) Provided that credit of input tax charged on goods and services used in supplying the service has not been taken or 12% (6% CGST + 6% SGST) - ADVANCE RULING UNDER SECTION 98 OF THE CGST/GGST ACT. 2017 1. The applicant Chief Electrical Engineer, Goa is liable to pay CGST @ 9% SGST @ 9% on various works/activity undertaken by them except on hiring of the vehicles. 2. The applicant is liable to pay CGST @ 2.5% SGST @ 2.5% or CGST @ 6% SGST @ 6% on hiring of vehicles subject to the conditions specified in Notification No. 20/2017-Central Tax(R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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