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Case Name : In re Arvind Envisol Limited (GST AAR Karnataka)
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In re Arvind Envisol Limited (GST AAR Karnataka) Whether the service of supply, erection, commissioning and installation of waste-water pretreatment plant followed by operation and maintenance of such plant attracts rate 12% of GST in terms of notification No.11/2017 Central Tax (rate) Dated: 28/06/2017? The service of supply, erection, commissioning and installation of waste-water pre-treatment plant (ZLD plant) and the services of Operation and Maintenance (O&M) of the said plant together is composite supply of works contract classified under SAC 9954 and is liable to CGST @ 6% and KGST ...
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