Case Law Details
In re Alok Bhanuka (GST AAR West Bangal)
Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged. The principal supply is the service of repair of transformers classifiable under SAC 998719 and taxable under Sl No. 25(ii) of Notification No. 11/2017 – CT (Rate) dated 28/06/2017 (corresponding State Notification No. 1135 FT dated 28/06/2017), as amended from time to time.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,WEST BENGAL
1. Admissibility of the Application
1.1 The Applicant is stated to be engaged in repairing and servicing of transformers owned by WBSEDCL. He seeks a ruling on whether the said repair/servicing is job work as defined under section 2(68) of the GST Act, and whether it is composite or mixed supply. If it is composite supply, the Applicant wants to know what should be the principal supply and the rate of tax thereon. He also wants to know whether the repaired transformers can be delivered to WBSEDCL against challans without raising tax invoices.
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