GST – Started By: – NILESH PITALE – Dated:- 1-3-2019 Last Replied Date:- 5-3-2019 – Respected Concern Authority Our Client received Contract of ( Work Design, Fabrication,Supply, Installation,Testing,& Commissioning Heavy Duty Back Rake type Mechanical Screen) from Goverment Authority, Question No-1: Can we consider it Composit Supply and Changed it 12% , if Not then 18% ? Question No: 2: If we awarded said contact to Sub -contractor then he will charged us 12% As per Notification No. 1/2018-Central Tax (Rate) dated 25.1.2018 Question 3: If As per above notification tax Rate 12% then , I guess Our contact is chargeable at 18% Please Guide us what we should charged to the Goverment – Reply By KASTURI SETHI – The Reply = Query-wise reply
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e is a single supply. According to definition of works contract under GST regime, the supply of goods and services are done by the supplier simultaneously which is for immovable property. Hence in works contract supply of goods and services together is compulsory – Thus, based on above facts and concept such contract shall be a single supply and cannot be treated as distinct supplies. Since all the conditions of composite supply are satisfied, it is a composite supply. The activity proposed to be undertaken is a composite supply of works contract, the rate of tax in given service shall be determined in accordance with the Notification No 11/2017-CT (Rate) dated 28.06.2017, as amended from time to time. Thus, the activity of supply, design,
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