TaxTMI 
TaxTMI 
2019 (7) TMI 816
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....t the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a ss reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". • The issue raised by M/s. Vedant Synergy Pvt. Ltd., 38, Sanjay Marg, Hathroi, Ajmer Road, Jaipur, Rajasthan 302001 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the ....
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....cations) and AMC and O & M support for 5 years. 5 Supply, installation, commissioning of Camera Type 2 (10 Locations) and AMC and O & M support for 5 years. 6 Supply, installation, commissioning of Speaker Type 2 (10 Locations) and AMC and O & M support for 5 years. 7 Supply of 2 nos. of VC engineers for 60 months. 8 Supply of 2 no of helpdesk engineers for 60 months. • The applicant is of the opinion that the supply of goods and services provided by the applicant is a supply of works contract service and therefore attracts GST@12% in accordance with Notification No. 11/2017 dated 28.06.2017 (amended from time to time). • The applicant submitted some additional submission on 30.05.2019 in PH....
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....FFICER The jurisdictional officer (Assistant Commissioner, Circle-B, Commercial Taxes and SGST, Jaipur) has submitted his comments vide letter dated 11.04.2019 which can be summarized as under: • The goods and services supplied by the applicant are classifiable under SAC 9983. • The applicable rate of GST on services supplied by the applicant attracts 18% (SGST 9% + CGST 9%). 5. FINDINGS, ANALYSIS & CONCLUSION: a. While going through the submissions made by the applicant, we found that the applicant is an inter-state supplier of various goods and services to the state of Karnataka. The goods supplied by the applicant are as follows:- Central MCU and other equipment in high availability mode,....
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....contract has been defined under Section 2(119) of GST Act is as under:- (119) "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair , maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; d. We observe that the supply is a composite supply which is ascertained from following: • 2 or more taxable supplies of goods or services or both; • The taxable supplies are naturally bundled; • The taxable supplies are supplied in conjunction with ....
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....n of the above said brief tender is as below:- "RFP for selection of SI for implementing and maintaining of Software VC for Center for e-governance, Bangalore" Government of Karnataka intends to extend VC facilities up to Gram Panchayat level offices. As part of local governance, panchayat office are equipped with desktop and laptop for various automation and e-governance works. It is proposed to leverage the current desktops and laptops available for conducting VC also. Hence software VC solution should work by deploying necessary software client available at panchayat level and other government offices. VC solution should work via internet as well KSWAN/NIC net. Selected agency will implement software VC solution at offices, a....