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The service of supply, erection, commissioning and installation of waste-water pre-treatment plant and the services of Operation and Maintenance of the said plant together is composite supply of works contract classified under SAC 9954 and is liable to GST @12%

Authority for Advance Ruling — Works Contract – The applicant engaged in providing end-to-end solutions for water treatment, industrial waste-water treatment, sewage treatment and zero liquid discharge solutions, on engineering and procurement construction/turnkey basis, by setting up effluent treatment plant (ETP), sewage treatment plant (STP), Packaged STP (PSTP), and Zero Liquid Discharge Plant (ZLD). The applicant has been awarded a contract from M/s Karnataka Power Corporation Limited for supply, erection, commissioning and installation of a waste-water treatment plant (ZLD plant) followed by its operation and maintenance (O&M) for a period of 5 years. The applicant had sought Advance Ruling as to whether the service of supply, erection, commissioning and installation of waste-water pre-treatment plant followed by operation and maintenance of such plant attracts rate 12% of GST in terms of notification No. 11/2017 Central Tax (rate) Dated 28/ 06/2017. Held that:- The Hon’ble Authority for Advance Ruling held that the service of supply, erection, commissioning and installation of waste-water pretreatment plant (ZLD plant) and the services of Operation and Maintenance (O&M) of the said plant together is composite supply of works contract classified under SAC 9954 and is liable to 12% in terms of entry No.3(iii) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 20/2017-Central Tax (Rate) dated 22.08.2017 and Notification No. 31/2017-Central Tax (Rate) dated 13.10.2017.
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