Classification of Supply — The applicant are engaged in the process, design, detailed engineering, procurement, shop fabrication & inspection, supply, storage, site fabrication, erection, inspection & commissioning of fluid servicing system of Semi Cryo Integrated Engine Test Facility. They are registered under GST with GSTIN 33AAACT4119L1ZF. They preferred an application seeking Advance Ruling and which was decided make rule as; (1) The Supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System between the applicant and IPRC is a composite supply in terms of Section 2(30) of CGST and TNGST Act, 2017; (2) This supply is a works contract in terms of Section 2(119) of CGST and TNGST Act, 2017 and hence, Notification No.45/2017- Central Tax (Rate) dated 14/11/2017 and corresponding SGST Notification vide G.O. (Ms) No. 161, dated 14.11.2017 is not applicable; (3) The complete transaction is taxable at the rate applicable to this supply of works contract. —Tata Projects Limited, In Re… [2019] 11 TAXLOK.COM 095 (AAR-Tamil Nadu)