Case LawOrder No. 08/2020
Methodex System Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- March 5, 2020
- Type:
- Advance Ruling
- Members:
- Manoj Kumar Choubey, Virendra Kumar Jain
Subject
Supply, installation and fixing of customized furniture in a building is NOT a Works Contract
Works ContractComposite Supply
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…
Judgement
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…