Vertiv Energy Private Limited ., In re
Date: October 4, 2019
Subject Matter
Supply, erection, installation, commissioning and testing of UPS system qualifies as a Composite Supply with supply of UPS as the principal supply
Summary
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? In the contract submitted by the applicant the major…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s.Vertiv Energy Private Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the contract entered into…