Network Setup for BSNL Classified as Composite Works Contract, GST Rate Set at 18% u/s 5, Notification 11/2017.

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Full Text of the Document

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....Classification of supply - supply of goods or services for ‘setting up of network’ for BSNL - Works Contract or composite supply - The work to be undertaken by the applicant is a composite supply of works contract, since it includes supply of both, goods and services and does not fall in any of the clauses (i) to (xii) except clause (ii) of Section 5 of Notification No 11/2017 - CT (Rate) as amended - GST@18%....