Supply of goods or services for ‘setting up of network’ is Composite supply

In re Sterlite Technologies Limited. (GST AAR Maharashtra)

Question :- Whether the supply of goods or services for ‘setting up of network’ would qualify as ‘works contract’ as defined in Section 2(119) of the CGST Act?

Answer :- The supply of goods or services for ‘setting up of network’ would qualify as a Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017.

Question :- If supplies contemplated as per the contract with BSNL are not treated as works contract, can these continue to qualifij as composite supply? if yes what is the principle supply?

Answer :- Not answered in view of answer to Question No. 1 above.

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