Nikhil Comforts ., In re
Date: November 11, 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. AAR ruling upheld.
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…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…