TaxTMI 
TaxTMI 
Classification of supply
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....lassification of supply<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 13-4-2023 Last Reply Date:- 18-4-2023 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Supply, Installation. Testing and Commissioning of 'Main Power Panel' will be treated as Composite supply, Mixed Supply or a Works Contract? Reply By Padmanathan Kollengode: The Reply: Kindly elaborate the nature of acti....
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....vity. It would be wise to see the contract and then state an opinion on the same. Reply By Shilpi Jain: The Reply: May not be a mixed supply. Though contract terms would help to comment better. Reply By Kaustubh Karandikar: The Reply: Padmanathan and Shilpi ji, the job undertaken is total electrical installations in a residential premises which includes Supply, Installation. Testing and Commis....
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....sioning Reply By Amit Agrawal: The Reply: It is presumably understood from the query is that subject supply under consideration here is with respect of new flat under construction by the builder and subject supply is with relating to electrical wiring fitting with switch-board etc., as generally provided to the builder while selling flat to the buyer. In my view, same is 'Works Contract Ser....
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....vices' which is defined u/s 2 (119) of the CGST Act, 2017 as under: "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 involve....
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....d in the execution of such contract" Relevant explanatory notes to scheme of classification of services under GST issued by GOI: 9954: Construction services 995461: Electrical installation services including electrical wiring & fitting services, fire alarm installation services, burglar alarm installation services This service code includes i. special trade installation service....
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....s involving the installation of basic electrical wiring circuits or fittings in buildings and other construction projects; ii. electrical wiring and fitting services for emergency power supply systems; iii. electrical services arising from the installation of appliances; iv. installation services of meters; installation services of fire alarm systems; v. installation services of burglar alarm ....
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....systems at the construction site; vi. installation services of all types of residential antenna including satellite antenna; vii. installation services of cable television lines within a building; installation services of lightning conductors; viii. electrical installation services of telecommunications equipment; ix. electrical installation services of illumination and signalling systems for ....
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....roads, railways, airports, harbours and similar premises; x. installation services of heavy electrical equipment; xi. installation services of telecommunications wiring, including of fibre optic cables; xii. other electrical installation services n.e.c. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By Kaustubh Karandikar: The ....
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....Reply: thanks Amit ji for your detailed reply.<br> Discussion Forum - Knowledge Sharing ....