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Establishment of Integrated Cryogenic Engine & Stage Test Facility wherein both goods and services supplied is a composite supply.

Classification of Supply — The Applicant are engaged in the process, design, detailed engineering, procurement, shop fabrication & inspection, supply, storage, site fabrication, erection, inspection & commissioning of Integrated Cryogenic Engine & Stage Test Facility and preferred an application seeking Advance Ruling on their supply to the ISRO under contract for establishment of ICET can be construed to be a Composite supply; on the applicability of Notification No. 45/2017 Central Tax (Rate) dated 14/11/2017 to the supply provided to ISRO; and the rate of GST applicable to the entire transaction. The Authority ruled out that the supply as specified in the contract between the applicant and the ISRO Propulsion Complex Mahendragiri for establishment of Integrated Cryogenic Engine & Stage Test facility wherein both goods and services supplied is a Composite Supply in terms of Section 2(30) of CGST Act, 2017. — Tata Projects Limited, In Re… [2019] 17 TAXLOK.COM 109 (AAR-Tamil Nadu)

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