supply to Goverment

[NILESH PITALE]

Respected Concern Authority

Our Client received Contract of ( Work Design, Fabrication,Supply, Installation,Testing,& Commissioning Heavy Duty Back Rake type Mechanical Screen) from Goverment Authority,

Question No-1: Can we consider it Composit Supply and Changed it 12% , if Not then 18% ?

Question No: 2: If we awarded said contact to Sub -contractor then he will charged us 12% As per Notification No. 1/2018-Central Tax (Rate) dated 25.1.2018

Question 3: If As per above notification tax Rate 12% then , I guess Our contact is chargeable at 18%

Please Guide us what we should charged to the Goverment

AI Summary

Government Contract for Mechanical Screen Deemed Composite Supply, Subject to 12% GST Rate Under Specific Ruling A client received a government contract for the design, fabrication, supply, installation, testing, and commissioning of a mechanical screen. They inquired about the applicable GST rates, questioning whether it qualifies as a composite supply at 12% or 18%. The response clarified that it is a composite supply but not a works contract service related to immovable property, thus subject to a 12% GST rate. The discussion referenced a ruling on similar activities involving reverse osmosis plants, confirming such contracts as composite supplies with a 12% GST rate, applicable to government contracts under specific notifications.