Goods and Services Tax – Started By: – Shyam Agarwal – Dated:- 18-11-2018 Last Replied Date:- 6-1-2019 – Query is regarding Combined contract for Supply and Installation of Electric Overhead Travelling Crane. Whether the same should be considered as a works contract under GST or supply of Goods that is Crane. As per recent Advance Rulling of Maharashtra – In case of M/s Mukund Ltd-GST AAR Maharashtra = 2018 (10) TMI 1243 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA , it is held that EOT Grab Cranes r liable for GST@5% as these are used for waste to energy product as a Renewable Energy. In this it was also discussed that Electric Overhead Travelling Grab Crane attached to the fixed support classifiable under Tariff heading 84261100.Is it mean that AAR held EOT Cranes as a goods? But after Installation the same should be considered as a works contract. Please share your analysis on the same. Whether Combined contract for Supply and Installation of Electric Overhead Travelling Crane is to
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nes run is already affixed by client himself with his structure (actually building design itself require some specification if there will be Installation of Electronic Overhead Travelling Crane) and we supply the EOT Crane and install the same on Gantry Beams which is already affixed by client and we do only supply, install and Commissioning the crane. – Reply By Vamsi Krishna – The Reply = Under GST laws, the definition of Works Contract has been restricted to any work undertaken for an Immovable Property unlike the existing VAT and Service Tax provisions where works contracts for movable properties were also considered. The Works Contracts has been defined in Section 2(119) of the CGST Act, 2017 as 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 good
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orks contract service is clear. – Reply By Ganeshan Kalyani – The Reply = In re. Precision Automation And Robotics India Limited – 2018 (9) TMI 1106 – AAR, Maharashtra – Reply By Shyam Agarwal – The Reply = Thanks Sir for your reply please also clear 2nd issue where in Gantry Beams which is attached to Building is in the scope of customer and our scope is to supply the EOT Crane and install the same on the pre fabricated Gantry beams where in the wheels of the EOT Cranes are installed so that they can run and Complete Commissioning of the same then still it remains works contract.. – Reply By Ganeshan Kalyani – The Reply = I will compare this with lift. In case of lift the final assembling of the lift parts happens at customer sight. This falls under works contract service. Similar would be the case of yours. – Reply By kollengode venkitaraman – The Reply = IT WILL BE A SUPPLY OF GOODS AS THE GANTRY BAR IS MOVABLE. THE EOT CRANE CAN BE DISMANTLED WITHOUT DAMAGE AND REINSTALLED ELSEWHER
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