Supply of installation service where usage of chemical is essential to provide effective service, qualifies as ‘Composite supply’
Classification of service- Applicant raised the following questions seeking Advance Ruling on the same:
Question-1 –What would be the classification of the Bollards, Bolts, nuts, screw, washer etc. known as fixtures etc. under GST and applicable tax rate
Question-2: Whether supply of few products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No. 01/2017 dated June 28, 2017 (as amended).
Question-3: Whether supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would qualify as composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No.1/2017 dated June 28, 2017 (as amended)?
Question-4: Whether supply of installation service where usage of chemical is essential to provide effective service would qualify as composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax thereon in accordance with Notification No.11/2017 dated June 28, 2017 (as amended)?
Held that-
1. The products in question are classified under chapter 73, 39,89 and 40 and attracts applicable rate of tax.
2. Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply. The said ‘mixed supply’ can be classified as supply of any of the three supplies i.e. Frontal frames (Tariff heading 73269080) OR Fascia pads (Tariff heading 39201099) OR Fixtures (Tariff heading 73181500/73181600/73182200), for the reasons discussed hereinabove and the GST applicable thereon will be 18%
3. Supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would not qualify as a composite supply or a mixed supply . Accordingly, the second part of the question becomes ‘not applicable’,
4. Supply of installation service where usage of chemical is essential to provide effective service, qualifies as ‘Composite supply’ The said ‘Composite supply’ will be classified as ‘Installation Services (other than Construction)(Service Code-998739) and the GST applicable thereon will be 18%
Supply of installation service where usage of chemical is essential to provide effective service, qualifies as ‘Composite supply’
Classification of service- Applicant raised the following questions seeking Advance Ruling on the same:
Question-1 –What would be the classification of the Bollards, Bolts, nuts, screw, washer etc. known as fixtures etc. under GST and applicable tax rate
Question-2: Whether supply of few products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No. 01/2017 dated June 28, 2017 (as amended).
Question-3: Whether supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would qualify as composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No.1/2017 dated June 28, 2017 (as amended)?
Question-4: Whether supply of installation service where usage of chemical is essential to provide effective service would qualify as composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax thereon in accordance with Notification No.11/2017 dated June 28, 2017 (as amended)?
Held that-
1. The products in question are classified under chapter 73, 39,89 and 40 and attracts applicable rate of tax.
2. Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply. The said ‘mixed supply’ can be classified as supply of any of the three supplies i.e. Frontal frames (Tariff heading 73269080) OR Fascia pads (Tariff heading 39201099) OR Fixtures (Tariff heading 73181500/73181600/73182200), for the reasons discussed hereinabove and the GST applicable thereon will be 18%
3. Supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would not qualify as a composite supply or a mixed supply . Accordingly, the second part of the question becomes ‘not applicable’,
4. Supply of installation service where usage of chemical is essential to provide effective service, qualifies as ‘Composite supply’ The said ‘Composite supply’ will be classified as ‘Installation Services (other than Construction)(Service Code-998739) and the GST applicable thereon will be 18%