Case LawGUJ/GAAR/R/2022/09
Intellicon Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- March 7, 2022
- Type:
- Advance Ruling
- Members:
- Atul Mehta, Arun Richard
Subject
Supply of EPABX system for Railways is liable to 12% GST.
Works Contract
Summary
Q. Whether the Entry no. 3(v) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (the Notification), as amended from time to time, is applicable to supplies by Intellecon under the Contract I and Contract II and resultantly, whether…
Judgement
M/s. Intellicon Private Limited, hereinafter referred to as Intellicon for the sake of brevity, submits that it supplies EPABX system along with its installation and commissioning. Installation of a complete EPABX system inter alia requires other equipments along with lying of cables through the wall/duct/conduit/ceiling at the premises of the customers on the basis of their requirement. 2. Intell…