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.
Question :- What is the rate of tax applicable to the supplies made under the contract?
Answer:- The rate of tax applicable to the supplies will be 18% GST.
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 MGST Act”] by Sterlite Technologies Limited, the applicant, seeking an advance ruling in respect of the following questions.
