Methodex System Pvt. Ltd ., In re
Date: March 5, 2020
Subject Matter
Supply, installation and fixing of customized furniture in a building is NOT a Works Contract
Summary
Q) Whether the work relating to "supply, installation and fixing of customized furniture in a building" is composite supply of goods or in the nature of works contract? A) The supply, installation and fixing of furniture, customized or cust…
1. The present application has been filed u/s 97 of the Central Goods and Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/S METHODEX SYSTEMS PRIVATE LIMITED (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Theref…