Levy of GST — the applicant, seeking an advance ruling in respect of the following questions:

Question 1 :- Whether the amount received for supply of services during the post GST period to the Government of Maharashtra (Home Department) as per the contract in question are taxable under SGST/CGST Act ?

Question 2:- If answer to the question No.1 is in affirmative then what is the rate of tax under SGST/CGST?

Held that—

we are of the firm view that set up of a comprehensive CCTV based city surveillance system for the city of Pune and Pimpri-Chinchwad does result into installation/commissioning of immovable property wherein transfer of property in goods is involved in the execution of the contract and thus the 'Surveillance Project' is a works contract as defined in Sub-section 119 of section 2 of the GST Act and is supply of services as per 6(a) of Schedule II of the GST Act. And therefore the amount received for the supply of services post GST are taxable under the provision of GST Act.

the applicant's taxable supply of services would be liable to tax at the rate of 18% (9 % each for CGST and MGST ).—Allied Digital Services Ltd., In Re… [2018] 07 TAXLOK.COM 090 (AAR-Maharashtra)