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TaxReply India Pvt Ltd

PEW ENGINEERING PVT. LTD.
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SYDNEY D SILVA
PARTHASARATHI DEY
Pet. Counsel
Sandeep Choraria
Akshat Agarwal
Res. Counsel
Na

Petitioner / Applicant

PEW ENGINEERING PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Dec 21, 2018
Order No.

29/WBAAR/2018-19

Citation

2018(12) TAXREPLY 436
Original Order
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ORDER

1. The Applicant, stated to have received a tender from the Indian Railways (hereinafter referred to as “the Contractee”) for retro-fitment of Twin Pipe Air Brake Systems on wagons, seeks a Ruling as to whether such activity under contract is to be treated as Composite Contract or Works Contract, and If it is determined to be a Composite Contact, whether the Principal Supply will be the supply of the Twin Pipe Air Brake Systems or the supply of services of fitting these goods to the wagons, and what should be the appropriate classification of the supply and rate of tax. Advance Ruling is admissible on these questions under Section 97(2) (a), (e) & (g) of the CGST / WBGST Act, 2017 (hereinafter referred to as “the GST Act”). The Applicant further submits that the question raised in the Application is neither decided by nor pending for decision before any authority under any provisions of the GST Act. The officer concerned raises no objection. ....

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