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SGST Advance Ruling Authority

GST – Uttarakhand AAR - Design build and operation and maintenance Contract – Bifurcation of Works Contract - Whether supply for operation and maintenance of sewage treatment plant to UPJN is exempt from payment of GST in view of notification no. 2/2018-Central Tax (Rate) dated 25.01.2018 – HELD - though outward supply of operation & maintenance of sewerage treatment plant to UPJN is exempt under entry no.3A of the notification no. 2/2018-Central Tax (Rate) dated 25.01.2018 yet this exemption is available only if value of supply of goods constitutes not more than 25 per cent. of the value of the said supply - Operation & Maintenance is a part of same supplies and qualifies as composite supply in which the principal supply is Design & Building - The applicant has tried to split the contract and shown the value of only Operation & Maintenance part in their application in order to avoid GST liability - if complete value of contract is taken into consideration, the value of supply of goods turns out to be much higher than 25% of the contract value and the applicant is not eligible for exemption - Operation & Maintenance cost mentioned in the contract is for the total contract and thus value of supply of goods cannot be justified below 25 per cent. of the value of the subject composite supply - entry no. 3A of Notification No. 2/2018-Central Tax (Rate) does not apply in applicant’s case and the full amount of contract attracts GST rates as applicable for such composite supplies / works contract services – Inward supplies directly received for the above supply of services are also not exempted
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