GST on supply for construction & installation of a sewerage treatment

In re KSB Limited (GST AAR West Bengal) Supply of pumps along with their installation for a sewerage treatment plant is a works contract service The AAR, West Bengal in M/s KSB Limited [Ruling No. 02/WBAAR/2023-24 dated May 19, 2023] ruled that the supply of pumps along with their installation and commissioning work for a sewerage treatment plant qualifies as a Works Contract Services and taxable at the rate of 12% (6% CGST + 6% SGST) as the services are supplied to a local authority. Facts: M/s KSB Limited (“the Applicant”) is engaged in the business of manufacturing & selling pumps f...