Classification of Supply — The applicant, in his application, has sought clarification and Advance Ruling as follows:-

(I) Whether the composite supply of works contract provided by the Applicant to NHAI shall be classified under Entry (vi) to Serial No. 3 of the Notification No. 11/2017-CT(Rate) dated 28th June, 2017 (hereinafter referred to as 'the CGST Rate Notification') read with Notification No. KA.NI.-2-842/XI-9(47)/17-U.P. Act-1-2017-Order-(09)-2017, dated 30th June, 2017 (hereinafter referred to as 'the UPGST Rate Notification') liable to effective rate of GST ('Goods and Services Tax') @ 12% including CGST and UPGST?

(II) Whether the composite supply of works contract provided by the Applicant to NHAI shall also be classified under Entry (iv) to Serial No. 3 of the CGST Rate Notification read with the UPGST Rate Notification liable to effective rate of GST @ 12% including CGST and UPGST?

(III) Whether the rate of GST with respect to the services rendered by the sub-contractor to the main contractor i.e. the applicant would be applicable @ 12% in view of Entry (vi) and (iv) of the CGST Rate Notification read with the UPGST Rate Notification or @ 18%?

Installation of ITS (Intelligent Transport System) is part and parcel of the construction of road transportation system for use by general public and the supply made by the applicant is more appropriately classified under Entry (iv) to Serial No. 3 of the CGST Rate Notification rather than Entry (vi) of the said Notification. — Sice-Vaaan Joint Venture, In Re… [2019] 16 TAXLOK.COM 218 (AAR-UP)