Q.34 Client is engaged in the business of providing the SITC of Centralised Air Conditioners. As per few AAR based on Mumbai and other states, same has been considered as Supply of Goods only as the value of goods is major in the contract value and GST rate of 28% has been applied. But as per us, considering the Works Contract Definition, it should be considered as Supply of services as we are making something which is immovable property, which is not easy to dismantle and install at other place and same is also not marketable and we are applying GST Rate of 18%. 

Ans. As per Sec2(119) of CGST Act 2017, works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.

Thus, adhering to the definition of works contract the supply and installation of centralized AC shall be covered under the definition of works contract and accordingly GST rate applicable shall be 18%

Q.33 DEAR SIR ON THE TAXO WE WANT TO SEE, KNOW AND STUDY THE CASES OF GST DECIDED AT VARIOUS COURTS OF INDIA IN WHICH COLOMN THE SAME HAS BEEN PUBLISHED OR SHOWN 

Ans. The relevant case law extract has been provided in the section tab itself.

Further, we are in the process of creating a separate tab for case laws wherein case laws can be searched topic wise. This functionality will be made available soon.

Q.32 This is to inform we have registered in delhi gst no but we have supply in noida GST no , but actual sales booked in same company in Haryana gst no in since 2018 for four bills after GST reconciliation we know wrong credit give in same company . Sir please advise ? 

Ans. The time period for doing rectification such availment of ITC or showing invoices which were not shown in the return filed periodically has now lapsed for the financial year 2018-2019.

In accordance with the provisions of the CGST Act, 2017, if any ITC which is not availed within the time prescribed shall not be allowed to avail post to expiry of such period. Yes, eventually if you have taken wrong Input Tax Credit then you are supposed to reverse the same.