Vertiv Energy Private Limited ., In re
Date: February 7, 2020
Subject Matter
Supply, erection, installation, commissioning and testing of UPS system does not qualify as a Composite Supply as 2 registered persons are involved
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? HELD BY AAR In the contract submitted by the applica…
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…