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The work involves both supply of goods and supply of services, which are naturally bundled. Accordingly,the applicant is providing a composite supply within the meaning of Section 2 of the CGST Act, 2017.

Classification of Service — The question on which Advance Ruling sought is as follows: (i) What is HSN in which the service of construction of new 33/220 kV Pooling Sub-station at Badwar, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot-I) under World Bank Financing shall fall? (ii) What is HSN in which the service of construction of new 33/220 kV Pooling Substation at Barsita Desh, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot - II) under World Bank Financing shall fall? (iii) What is HSN in which the service of construction of new 33/220 kV Pooling Substation at Ramnagar Pahad, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot - III) under World Bank Financing shall fall? (iv) What shall be the applicable rate of CGST and SGST on the supply being made under the contract? Held that— The HSN Code for the supply of composite service in the nature of Work Contract under the all the three agreements entered into with RUMS, shall be 9954/995423. The rate of CGST on the supply being made under the contract shall be 9 per cent according to Notification No. 11/2017 - Central Tax (Rates). The rate of MPGST on the supply being made under the contract shall be also 9 per cent as per the corresponding Notification to the Notification No. 11/2017 - Central Tax (Rates).Vihan Enterprises (Swati Dubey) [2018] 2 TAXLOK.COM 275 (AAR-Madhya Pradesh)