Case Law Details
In re Sice-Vaaan Joint Venture (GST AAR Uttar Pradesh)
I. Whether the composite supply of works contract provided by the applicant to NHAI shall be classified under entry (vi) to serial no. 3 of the CGST Rate Notification read with UPGST Rate Notification liable to effective rate of GST @ 12% including CGST and UPGST?
Ans: The answer is negative in view of the discussions held in above paras.
II. Whether the composite supply of works contract provided by the applicant to NHAI shall also be classified under entry (iv) to serial no. 3 of the CGST Rate Notification read with the UPGST Rate Notification liable to effective rate of GST @ 12% including CGST and UPGST?
Ans: From the above discussions, it is clear that installation of ITS (Intelligent Transport System) is part and parcel of the construction of road transportation for use by general public and the contention of the applicant that the supply made by them stands covered under entry (iv) of serial no. 3 of the CGST Rate Notification, liable to effective rate of GST @ 12% including CGST and SGST, is correct.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
