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GST on Works Contract of Composite Supply for Government Dept
Case Law Details
- Case Name
- In re Mr. Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajeshthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Rajasthan, Advance Rulings
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In re Mr. Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajeshthan)
The activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems 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 predominant supply is supply of services. Since this supply is proposed to be undertaken for a Government 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 I...
