Maharashtra Authority of Advance Ruling
M/s Vertiv Energy Private Limited
1. Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act?
2. If yes, whether such supply made to DMRC would be taxable at the rate of 12% in terms of Sr. no. 3(v) of Notification No. 11/2017 – C.T. (Rate), as amended w.e.f. 25.1.2018?
GST-ARA- 17/2019-20/B- 107 Mumbai dated 04.10.2019