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supply to Goverment
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....upply to Goverment<br> Query (Issue) Started By: - NILESH PITALE Dated:- 1-3-2019 Last Reply Date:- 5-3-2019 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>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....
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.... 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 Reply By KASTURI SETHI:....
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.... The Reply: Query-wise reply is here:- 1. It is a composite supply but not Works Contract Service as Works Contract Service pertains construction of immovable property. GST@12%. 2. Yes. 3. 12% is applicable. How you want to arrive at 18% ? Must express. Reply By KASTURI SETHI: The Reply: 2019 (2) TMI 834 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN IN RE: MR. KAILASH CHANDRA (M/S. MALI CONSTRUC....
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....TION) Classification of supply - Supply of goods or supply of services - activity of supply, design, installation, commissioning and testing of reverse osmosis plant - rate of GST - composite supply of works contract - CBEC Circular 58/1/2002-CX dated 15/1/2002 - Held that:- The supply of Reverse Osmosis plant along with its installation, commissioning and operation and maintenance is a single su....
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....pply. According to definition of works contract under GST regime, the supply of goods and services are done by the supplier simultaneously which is for immovable property. Hence in works contract supply of goods and services together is compulsory - Thus, based on above facts and concept such contract shall be a single supply and cannot be treated as distinct supplies. Since all the conditions of....
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.... composite supply are satisfied, it is a composite supply. The activity proposed to be undertaken is a composite supply of works contract, the rate of tax in given service shall be determined in accordance with the Notification No 11/2017-CT (Rate) dated 28.06.2017, as amended from time to time. Thus, the activity of supply, design, installation, commissioning and testing of reverse osmosis plan....
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....t and O &M work by the applicant is a Works Contract of Composite Supply. This composite supply is a mixed of goods and services and predominant supply is supply of services. Since this supply is undertaken for a Government Department viz. PHED which is a Government of Rajasthan Department, hence the rate of tax applicable on given service (as it is a works contract service) shall fall under Entry....
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.... 3(iii) with HSN Code 99544 and it should be IGST @ 12% (CGST @ 6%, SGST @6%).<br> Discussion Forum - Knowledge Sharing ....