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

AFC System Supply Taxed at 12%: Not Classified as Original Works; Commissioning Services Not Principal Supply.

June 19, 2020

Case Laws GST AAR

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

← Previous Next →

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

AFC System Supply Taxed at 12%: Not Classified as Original Works; Commissioning Services Not Principal Supply.

June 19, 2020

Case Laws GST AAR

You may also like:

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...

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

The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

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

Classification of services - rate of GST - services provided to Nagar Nigam (Local Authority) - services of electrical, lighting, earthing, fixation of junction boxes,...

Classification of supply - composite supply or mixed supply - works contract or not - Construction and Commissioning of Jetty and the Development of Sites as per the M.O....

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...

The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,...

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...

Classification of supply - Construction of Roads and Services of TP-1 Area - The applicant service of construction of other Utility Service viz. Potable Water Supply...

Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

Seeking reimbursement of GST from the service recipient - GTA service or Support Services relating to mining - taxable @12% or 18% - BPCL have been made for...

Quick Updates: