CLASSIFICATION OF COMPOSITE SUPPLY OF VC INFRASTRUCTURE AND SUPPORT SERVICES AS IT NETWORK MANAGEMENT SERVICES UNDER HSN 998316, ATTRACTING GST@18%
RAJASTHAN AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
Case Title- M/s Vedant Synergy Pvt. Ltd.
(GST AAR RAJASTHAN)
Advance Ruling No. RAJ/AAR/2019-20/11
Date of Judgment/Order- 3rd June 2019
IMPORTANT PARAGRAPHS
Para No. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT
Contents
CLASSIFICATION OF COMPOSITE SUPPLY OF VC INFRASTRUCTURE AND SUPPORT SERVICES AS IT NETWORK MANAGEMENT SERVICES UNDER HSN 998316, ATTRACTING GST@18%RAJASTHAN AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAXCase Title- M/s Vedant Synergy Pvt. Ltd.(GST AAR RAJASTHAN)Advance Ruling No. RAJ/AAR/2019-20/11Date of Judgment/Order- 3rd June 2019IMPORTANT PARAGRAPHSRULING
(a) What is the classification of goods and services supplied by the applicant?
(b) What will be the applicable rate of GST on goods and services supplied by the applicant?
Para No. 5. FINDINGS, ANALYSIS & CONCLUSION:
(f) The above said supply falls under HSN 998316 to Notification No. 11/2017(Central Tax-Rate) dated 28.06.2017 (amended from time to time) and rate of GST is 18% (SGST 9% + CGST 9%).
RULING
In view of the foregoing, we rule as follows:-
The goods and services supplied by the applicant are classifiable under HSN 998316 (Information technology infrastructure and network management services) attracting GST@ 18% (SGST 9% + CGST 9%).
