2019 (10) TMI 750

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....t 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 of Low Voltage/ High Voltage/Extra High Bays/Outdoors structure in sub-stat....

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....ilding, 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 supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; On going through the provisions of Su....