Installation, Commissioning & Testing of UPS system for DMRC is not Work Contract under GST : Maharashtra Authority of Advance Ruling

By | March 11, 2020
(Last Updated On: March 11, 2020)

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

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