Case Law Details
In re TATA Projects Limited (GST AAR Tamilnadu)
1. Whether Supply of Engineering, Procurement & Construction (EPC) contract for establishment of Integrated Cryogenic Engine & Stage Test facility (ICET) where in both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017?
The supply as specified in the contract between the applicant and the ISRO Propulsion Complex Mahendragiri for establishment of Integrated Cryogenic Engine & Stage Test facility wherein both goods and services supplied is a Composite Supply in terms of Section 2(30) of CGST Act, 2017
2. If Yes, Whether the Principal Supply in such case can be said to be “Establishment of Fluids Servicing System (FSS)” can be taxable at 5% GST vide notification No. 45/2017-Central Tax (Rate) dt 14th November, 2017?
This supply is a Works Contract in terms of Section 2(119) of CGST and TNGST Act 017 and hence Notification No.45/2017-Central Tax (Rate) dated 14.11.2017 and corresponding SGST Notification vide G.O.(Ms) No.161, dated 14.11.2017 is not applicable.
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