2019 (5) TMI 902

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..... Vikram Sarabhai Space Centre, Department of Space, Government of India entered into a contract with Tata Projects Ltd, Mumbai for design, fabrication, procurement, instrumentation and control and commissioning of Trisonic Wind Tunnel with Ejector System. The work involves fabrication of machineries, transportation of equipments to be attached to the system, construction of civil structure whe....

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....of GST of 5% under Sl.No. 243A of First Schedule of Notification No.01/2017-Integrated Tax (Rate) dated 28.062017 as inserted by Notification No. 07/2018 Integrated Tax (Rate) dated 25.01.2018. (ii) If the above supply is considered as works contract, whether it would be covered under Entry at SI No. 3 (vi) of Notification No. 08/2017 Integrated Tax (Rate) dated 28.06.2017 as amended by N....

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....stated above, the following rulings are issued: Whether design, fabrication, procurement, integration and control and commissioning of Trisonic Wind Tunnel with Ejector System is considered as works contract? The work of design, realisation, integration and commissioning of Trosonic Wind Tunnel as a turnkey project will fall under the definition of works under Section 2 (119) of the CG....