2019 (10) TMI 750

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....ectricity Department, 4th Floor, Vidhyut Bhavan, Near Police Headquarter, Panaji Goa - 403001 seeking an Advance Ruling in respect of the GST rate applicable for various works/activity undertaken by the Chief Electrical Engineer, Goa as listed below: 1. Supply, Erection, Testing and Commissioning of Low Voltage/High Voltage/Extra High Voltage Overhead Lines. 2. Supply, Erection, Testing and Commissioning of Low Voltage/High Voltage Cables. 3. Supply, Erection, Testing and Commissioning of Low Voltage/ High Voltage/Extra High Voltage Circuit. 4. Supply, Erection, Testing and Commissioning of Low Voltage/ High Voltage/Extra High Voltage Transformers. 5. Supply, Erection, Testing and Commissioning o....

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....CGST Act, 2017. The provision of Sub Section 119 of Section 2 reads 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; The provision of Sub Section 30 of Section 2 reads as under: (30) "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and suppl....