GST on Mechanical, Electrical & Plumbing Works activities as composite supply of works contract

In re Eiffel Hills And Dales Developers Pvt. Ltd. (GST AAR Maharashtra) Q.1. Whether MEP activities (Mechanical, Electrical & Plumbing Works) undertaken by the applicant falls within the definition of composite supply of works contract as defined under Section 2(119) of CGST Act?? Answer: – Answered is in affirmative. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING MAHARASHTRA The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and...