CLASSIFICATION OF COMPOSITE SUPPLY OF VC INFRASTRUCTURE AND SUPPORT SERVICES AS IT NETWORK MANAGEMENT SERVICES UNDER HSN 998316, ATTRACTING GST@18%

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

(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%).