2019 (11) TMI 113

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....urement, inspection, third party inspection, loading and unloading of material, transportation to site, civil and electrical works, integration of systems, training, documentation, acceptance, testing and commissioning of 1.2m Trisonic Wind Tunnel. They sought for advance ruling on the following: * Whether the supply under the contract for 'Design, Realisation, Integration and Commissioning of 1.2m Trisonic Wind Tunnel at Vikram Sarabhai Space Centre, ISRO, Thiruvananthapuram can be considered as supply of equipment eligible for the concessional rate of GST under Sl.No.243A of First Schedule of Notification No.01/2017 Integrated Tax (Rate) dtd.28-06-2018. * If the above supply is considered as works contract whether it would be cove....

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....nical instruments, apparatus, equipments, accessories, parts and components, spares and tools, mock ups and modules, raw materials and consumables required for launch vehicles and satellite and payloads has been granted concessional rate of GST of 5%. This entry does not include installation, commissioning and fitting out of a civil structure as the concessional rate of tax is given only to the scientific and technical instruments, apparatus etc. From the submissions of the applicant, it is seen that the 1.2m Trisonic Wind Tunnel that is finally commissioned is an immovable system for test set up to be used purely for Research and Development purpose to design Launch Vehicle and Re-entry Space Craft. On commissioning of the project, the ci....