Nikhil Comforts ., In re
Date: May 24, 2019
Subject Matter
Execution of Additional Air-conditioning work for a new building constitutes a composite supply and NOT a works contract. The principal supply is the supply of air-conditioners.
Summary
The applicant has submitted that they have entered into an agreement with Goa State Infrastructure Development Corporation Ltd. (GSIDC) for execution of “Additional Air conditioning work for the New building of Director of Education at Porvorim…
The present application has been filed under section 97 of the Central Goods and Service Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/S NIKHIL COMFORTS, the applicant, seeking in advance ruling in respect of the following question. The transaction would be classifiable to cover under the…