https://www.taxtmi.com/caselaws?id=439910 AAR West Bengal ruled that supply of pumps with installation and commissioning for sewerage treatment plant to Kolkata Municipal Corporation constitutes works contract service under GST Act Section 2(119). The installed pump becomes immovable property being permanently attached for beneficial enjoyment of the civil structure. Supply to local authority for sewerage disposal qualified for 12% GST rate under Notification 11/2017-CT(Rate) read with Notification 20/2017-CT(Rate) until 17 July 2022, after which rate increased to 18% following Notification 03/2022-CT(Rate). Time of supply could not be determined due to insufficient payment and completion details. en-us Fri, 19 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439910 AAR West Bengal ruled that supply of pumps with installation and commissioning for sewerage treatment plant to Kolkata Municipal Corporation constitutes works contract service under GST Act Section 2(119). The installed pump becomes immovable property being permanently attached for beneficial enjoyment of the civil structure. Supply to local authority for sewerage disposal qualified for 12% GST rate under Notification 11/2017-CT(Rate) read with Notification 20/2017-CT(Rate) until 17 July 2022, after which rate increased to 18% following Notification 03/2022-CT(Rate). Time of supply could not be determined due to insufficient payment and completion details. Case-Laws GST Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439910