https://www.taxtmi.com/highlights?id=54987 Levy of GST - Works Contract - Composite service or not - contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system - the supply of UPS system and erection and installation services are made by two distinct persons i.e. Maharashtra GSTIN and Delhi GSTIN respectively. - the supplies under question would not be considered as “Composite Supply” in terms of section 2(30) read with section 2(90) of the CGST Act, 2017. - AAAR en-us Thu, 01 Oct 2020 16:45:21 +0530 Thu, 01 Oct 2020 16:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54987 Levy of GST - Works Contract - Composite service or not - contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system - the supply of UPS system and erection and installation services are made by two distinct persons i.e. Maharashtra GSTIN and Delhi GSTIN respectively. - the supplies under question would not be considered as “Composite Supply” in terms of section 2(30) read with section 2(90) of the CGST Act, 2017. - AAAR Highlights GST Thu, 01 Oct 2020 16:45:21 +0530 https://www.taxtmi.com/highlights?id=54987