The supply made by the applicant against the purchase order of the Integrated Coach Factory is a mixed supply and the rate of tax applicable is the highest rate of tax applicable to the particular goods constituting the mixed supply.
Classification of service— In the instant case, applicant is manufacturers of electronics equipments for locomotives and coaches for Indian Railways and Metro Railways. They have submitted that they were issued purchase order from Integrated coach factory Chennai for supply of multiple items. Some of these items are manufactured by the applicant and some of them are procured for supply to the coach factory. In the opinion of the applicant majority of the items supplied are taxable at the rate of 18%.
Questions raised for advance ruling are as follows—
1. That based on the above facts they need clarification regarding their supplies as to whether they comes under composite supply or mixed supply or normal individual supply under provisions of GST Act as per purchase order.
2. Further they sought clarification as to whether all these items which are related to Locomotive parts can be classified under a single HSN Code of 8607 as Locomotive parts considering the end usage of the product irrespective of product / item description.
3. That they are executing a contract for M/s. KBJNL for design, manufacturing, supply, installation, operation and maintenance of phase 2 of SCADA and GIS based automation. They request clarification as to whether the scope of work can be treated as supply of goods or works contract services and also request for the applicable rate of tax for the same.
Held that— The supply made by the applicant against the purchase order of the Integrated Coach Factory is a mixed supply and the rate of tax applicable is the highest rate of tax applicable to the particular goods constituting the mixed supply.
The supplies made under the referred purchase order to Integrated Coach Factory, Chennai do not fall under entry 8607.
In respect of last question, the place of supply falls outside the State of Telangana and hence this authority cannot decide the matter.
The supply made by the applicant against the purchase order of the Integrated Coach Factory is a mixed supply and the rate of tax applicable is the highest rate of tax applicable to the particular goods constituting the mixed supply.
Classification of service— In the instant case, applicant is manufacturers of electronics equipments for locomotives and coaches for Indian Railways and Metro Railways. They have submitted that they were issued purchase order from Integrated coach factory Chennai for supply of multiple items. Some of these items are manufactured by the applicant and some of them are procured for supply to the coach factory. In the opinion of the applicant majority of the items supplied are taxable at the rate of 18%.
Questions raised for advance ruling are as follows—
1. That based on the above facts they need clarification regarding their supplies as to whether they comes under composite supply or mixed supply or normal individual supply under provisions of GST Act as per purchase order.
2. Further they sought clarification as to whether all these items which are related to Locomotive parts can be classified under a single HSN Code of 8607 as Locomotive parts considering the end usage of the product irrespective of product / item description.
3. That they are executing a contract for M/s. KBJNL for design, manufacturing, supply, installation, operation and maintenance of phase 2 of SCADA and GIS based automation. They request clarification as to whether the scope of work can be treated as supply of goods or works contract services and also request for the applicable rate of tax for the same.
Held that— The supply made by the applicant against the purchase order of the Integrated Coach Factory is a mixed supply and the rate of tax applicable is the highest rate of tax applicable to the particular goods constituting the mixed supply.
The supplies made under the referred purchase order to Integrated Coach Factory, Chennai do not fall under entry 8607.
In respect of last question, the place of supply falls outside the State of Telangana and hence this authority cannot decide the matter.