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Composite supply of materials and erection work shall fall under works contract service and chargeable to GST at 18%

January 7, 2019[2019] 101 99 (AAR - MADHYA PRADESH)

CGST : Where applicant-company is engaged in electrification work into the rural and urban areas and the applicant for the above purpose also receives work contract services from vendors for supply and erection work under various projects, since applicant had awarded work to the successful bidder for Supply of Materials and Erection respectively, the contract entered by the applicant squarely falls under the works contract and falls under Notification No. 11/2017 - Central Tax (Rate), dated 28-6-2017 and applicable rate of tax is 18% (9% under Central tax and 9% State tax)

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