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The activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant is not classifiable as works Contract Services

Classification of supply— In the instant case, applicant sought for an advance ruling in respect of the following questions— A. Whether in filets and circumstances of the case, the activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant is classifiable as a supply of Works Contract Services? B. If the answer to Question 1 is in affirmative, whether GST is liable to be paid under Entry 3 (vi) of Notification No. 11/2017-CT(Rate) dated 28 June 2017 (as amended) on the supply and installation activities along with operation and maintenance activities to be undertaken by the Applicant? C. Whether in facts and circumstances of the case, the capital subsidy received/receivable by the applicant for the subject transaction be liable to be included in the Transaction Value for the purpose of calculation of GST payable in terms of Section 15 of the CGST Act, 2017? Held that— the activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant is not classifiable as a supply of Works Contract Services. Since, answer to Question No.1 is in negative, there is no need to answer Question No.2. Capital Subsidy received/ receivable by the applicant for the subject transaction be liable to be included in the Transaction Value for the purpose of calculation of GST.