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Supply, erection, installation, commissioning and testing of UPS does not qualify as a supply of works contract under Section 2(119) of the CGST Act.

Works Contract — The Applicant is engaged in the manufacture of various types of UPS systems and entered into a contract with DMRC for Supply, installation, testing, and commissioning of UPS systems. The Applicant sought Advance Ruling that whether said contract qualifies as a supply of works contract under Section and if yes, whether such supply made to DMRC would be taxable at the rate of 12%. The Authority ruled out that aforesaid supply contract does not qualify as a supply of works contract under Section 2(119) of the CGST Act. — Vertiv Energy Private Limited, In Re… [2019] 17 TAXLOK.COM 023 (AAR-Maharashtra)