The rate of tax on the EPC contract of the construction of poultry farm on immovable property with all the equipments is 18% as per serial number 3 of item number (ii) of Notification No. 11/2017-Central Tax (Rate).
Rate of tax (service)- In the instant case, applicant is a poultry Company, engaged in breeding of Parent (Mother Birds) which lay fertile eggs and these eggs are subjected to hatching process through hatching machine and the said offspring is called as Commercial broiler chick is born.
The applicant has sought advance ruling in respect of the following questions:
1. What is the rate of tax on various items and equipments which are used in the construction of Poultry Farm on immovable property?
2. What is the HSN code on transferred of poultry farm equipment and others involved execution of works on immovable property?
Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017 i.e., transfer of Poultry farm including equipments, machineries and other items involved in the execution of the said works. Composite supply of works contract on immovable property for the construction of poultry farm is classified under HSN 9954 and rate of tax at the rate of tax 18%.
Held that- The rate of tax on the EPC contract of the construction of poultry farm on immovable property with all the equipments is as per serial number 3 of item number (ii) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 at the rate of 9 % CGST and 9% KGST.
The Transfer of poultry farm equipment and others involved execution of composite supply of works contract on immovable property for the construction of poultry farm house is classified under HSN 9954.
The rate of tax on the EPC contract of the construction of poultry farm on immovable property with all the equipments is 18% as per serial number 3 of item number (ii) of Notification No. 11/2017-Central Tax (Rate).
Rate of tax (service)- In the instant case, applicant is a poultry Company, engaged in breeding of Parent (Mother Birds) which lay fertile eggs and these eggs are subjected to hatching process through hatching machine and the said offspring is called as Commercial broiler chick is born.
The applicant has sought advance ruling in respect of the following questions:
1. What is the rate of tax on various items and equipments which are used in the construction of Poultry Farm on immovable property?
2. What is the HSN code on transferred of poultry farm equipment and others involved execution of works on immovable property?
Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017 i.e., transfer of Poultry farm including equipments, machineries and other items involved in the execution of the said works. Composite supply of works contract on immovable property for the construction of poultry farm is classified under HSN 9954 and rate of tax at the rate of tax 18%.
Held that- The rate of tax on the EPC contract of the construction of poultry farm on immovable property with all the equipments is as per serial number 3 of item number (ii) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 at the rate of 9 % CGST and 9% KGST.
The Transfer of poultry farm equipment and others involved execution of composite supply of works contract on immovable property for the construction of poultry farm house is classified under HSN 9954.