Case Law Details
In re Ms. Ujjwal Pune Limited (GST AAR Maharastra)
We find the applicant has made the subject application on the premise that they are supplying composite supply amounting to works contract which is not correct. As discussed above, we have already found that theirs is a composite supply where the principal supply is of goods and therefore the applicant will have to discharge their GST liability at a rate which will be the tariff rate for the goods, in this case LEDs and fixtures. To answer the question of the applicant, we need to find the Tariff classification of LEDs/fixtures. We find that ‘LED Lights or Fixtures including LED Lamps’ are covered under the Sub-Heading 9405 40 90 of the GST Tariff, 2017 which are taxable @ 12% (6% each of CGST and SGST).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASTRA
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. UJJWAL PUNE LIMITED, seeking an advance ruling in respect of the following questions.
1. The nature of Services provided under the Contract whether covered under Si. no. 3(vi)(a) of notification no. 11/2017 – Central Tax (Rate) dt. 28th June 2017 amended with notification 24/2017-Central Tax (Rate) dt 21.09.2017 and further amended with notification no. 31/2017 Central Tax (Rate) dt 13.10.2017 and notification no. 17/2018 dt.26.07.2018?
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