TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Works contract for intelligent traffic management system services to local authority constitutes supply of services under CGST Schedule II(6)(a)</h1> <h3>In Re: M/s. Amnex Infotechnologies Pvt. Ltd.,</h3> In Re: M/s. Amnex Infotechnologies Pvt. Ltd., - 2022 (66) G.S.T.L. 238 (A. A. R. - GST - Guj.) Issues Involved:1. Determination of the applicable rate of GST for services provided to Shahjahanpur Nagar Nigam.2. Identification of the correct HSN/SAC code for the services provided.Issue-wise Detailed Analysis:1. Applicable Rate of GST:M/s Amnex Infotechnologies Private Limited (M/s Amnex) was awarded a contract by Shahjahanpur Nagar Nigam for the implementation of an Intelligent Traffic Management System (ITMS). The scope of work included various activities such as assessment, supply, installation, testing, commissioning, and maintenance of ITMS components.M/s Amnex argued that their contract constitutes a 'composite supply' as defined under section 2(30) of the CGST Act, 2017. They further contended that the contract qualifies as a 'works contract' under section 2(119) of the CGST Act, 2017, involving immovable property and thus should be taxed accordingly.The Authority for Advance Ruling (AAR) examined the nature of the contract and found it to be a works contract involving the supply of goods and services for the ITMS project. The AAR referred to Schedule II(6)(a) of the CGST Act, which treats the supply of works contract as a supply of service. Given that Shahjahanpur Nagar Nigam is a local authority, the service is covered under Sr. No. 3(vi)(a) of Notification 8/2017-Integrated Tax (R) dated 28-6-17, attracting a 12% IGST rate. The AAR dismissed the relevance of Notification 24/2017-CT(R) dated 21-9-17, as it pertains to intra-state supply, whereas the subject supply is inter-state.2. Correct HSN/SAC Code:M/s Amnex sought a ruling on the appropriate HSN/SAC code for their services. The AAR noted that the ITMS project involves original works, including installation, commissioning, and maintenance. The AAR referred to Tariff 9954, specifically SAC 995468, which encompasses other installation services not elsewhere classified (n.e.c.). The AAR determined that SAC 995468 is appropriate for the ITMS project, given its comprehensive nature and the fact that it involves original works installation.The AAR emphasized that this determination of the SAC code is specific to this case and should not be considered a general formula for other cases.Ruling:1. The supply is leviable to 12% IGST.2. The SAC code for the services is 995468.
TaxTMI 
TaxTMI 
