Case Law Details
Case Name : In re Sterlite Technologies Limited. (GST AAR Maharashtra)
Appeal Number : NO.GST-ARA- 106/2018-19/B- 34
Date of Judgement/Order : 28/03/2019
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Sterlite Technologies Limited. (GST AAR Maharashtra)
Question :- Whether the supply of goods or services for ‘setting up of network’ would qualify as ‘works contract’ as defined in Section 2(119) of the CGST Act?
Answer :- The supply of goods or services for ‘setting up of network’ would qualify as a Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017.
Question :- If supplies contemplated as per the contract with BSNL are not treated as works contract, can these continue to qualifij as composite supply? if yes what is the principle supply?
Answer :- Not answered in view of answer to Question No. 1 above.
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