M/s ST Engineering Electronics Limited

Whether rate of tax at 6% CGST, available to Composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017 provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro, vide Notification No. 11/2017 amended vide Notification No.1/2018 Central Tax (rate) dated 25th January 2018 is applicable to Applicant rendering the said services?

States/UT
Order No. & Date
TN/32/AAR/2020 DATED 28.09.2020
Order date
28-09-20
Category
97(2)(b)
Year