Gantrex’s Service for ISRO is Pure Service, Not Works Contract, Attracts 18% GST: AAR

In re Gantrex India Crane Rails Private Limited (GST AAR Maharashtra) Maharashtra Authority for Advance Ruling (AAR) has held that erection and commissioning services provided without the supply of goods by the same entity do not qualify as a “works contract” under the Goods and Services Tax (GST) regime. In the case of In re Gantrex India Crane Rails Private Limited, the AAR classified the services provided by the company to the Satish Dhawan Space Centre (SDSC), a unit of the Indian Space Research Organisation (ISRO), as a “pure service,” attracting a GST rate of 18%....