M/S Data Matics Global Services Ltd.

(i) Whether a contract can be treated as Composite Contract under GST if it involves making of supply of goods and services which are inter- connected and inter- dependent on each other even though BOQ mentions separate value of goods and services.

(ii) Whether a pre GST period contract can be treated as Composite Contract in GST even though there was separate Sale and Service billing in Pre- GST period

(iii) Whether contract for designing, installation and setting up of Automatic fare collection, system for Lucknow Metro Project shall amount to a Composite Contract with Principal Supply being Supply of Service or Work Contract.

(iv) GST rate to be charged on LMRC Project i.e. Whether 18% or 12% to be charged after considering Rate Change Notification No. 1/2018- Integrated Tax (Rate) dated 25/01/2018 and all other provisions of GST Laws.

States/UT
Order No. & Date
UP_AAR_19 dated 14.12.2018
Order date
14-12-18
Category
97(2)(a)
Year