Case Law Details
In re Shri Kailash Chandra (GST AAR Rajasthan)
Whether the activity of Operation and Maintenance (O & M) of Fluoride control project on ESCO Model and O & M work supply of goods or supply of services and what shall be the rate of GST on it?
In the given contract, the activity of O & M of Fluoride Control Project on ESCO Model and O &M work by the applicant is being undertaken for a Government Department. If the value of supplied goods under this contract is below 25% of the total value of the composite supply, then the rate of tax would be Nil. Further, if in the duration of contract the applicant crosses the benchmark of 25% value of goods then the rate of tax will shift from Nil to 12%.
Also AAAR Read- Solar Power Device attract 9.8 % GST: GST AAAR Rajasthan
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN
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