Case Law Details
In re M/s United Engineering Works (GST AAR Karnataka)
The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation, electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries (farmers) as notified by the departments and they also provide guarantee and maintenance of installed submersible pump sets till two years which is used for irrigational purpose.
The Applicant’s supply does not qualify as Works Contract”. It is a composite supply wherein the principal supply is that of the supply of goods i.e submersible pumps. The applicable GST rate to the applicant’s supply would be the rate applicable on the Principal supply i.e. submersible pump sets.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
1. M/s United Engineering Works, (herein after called “applicant”), No. 235/1, 4th Cross, 1st Main, Begur Road, Begur Hobli, Bommanahalli, Bengaluru – 560068, having GSTIN number 29AVEPS5994A1Z5, have filed an application for Advance Ruling under Section 97 of CGS’T Act, 2017 and Section 97 of the KGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the COST Act and the KGST Act.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
