RAJASTHAN AAR CLARIFIES GST ON O&M OF FLUORIDE CONTROL PROJECTS UNDER ESCO MODEL
RAJASTHAN AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
Case Title- M/s G A Infra Pvt. Ltd.
(GST AAR RAJASTHAN)
Advance Ruling No.RAJ/AAR/2018-19/41
Date of Judgment/ Order- 25th March 2019
IMPORTANT PARAGRAPHS
Para No. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT
Whether the activity of O & M of Fluoride control project on ESCO Model and 0 & M work supply of goods or supply of services and what shall be the rate of GST on it?
Para No. 3. PERSONAL HEARING (PH)
The PH was held on 14.03.2019 at Room No. 2.22, NCRB, Statue Circle, Jaipur. Ms Shuchi Sethi, (Authorised Representative) appeared on behalf of the applicant. During the PH, she reiterated the submissions already made in the application and requested for early disposal of the application.
RULING
The activity of O & M of Fluoride Control Project on ESCO Model and O & M work by the applicant is being undertaken for a Government Department. In this activity of Composite supply of goods and services the applicability of GST will be as under -:
a. Composite supply of goods and services where supply of goods is below 25% out of total value of supply then GST will be NIL.
b. Composite supply of goods and services where supply of goods is more than 25% of the total value of supply then GST will be @12% (SGST 6% + CGST 6%).
