Composite Supply: Chemical Installation Service Ruling

Quick Summary

This advance ruling addresses whether an installation service, where the use of a chemical is essential, qualifies as a composite supply under GST. The applicant, a trading entity dealing in port infrastructure products, sought clarity on the classification and applicable tax rates for their goods under the new GST regime, especially given past disputes regarding VAT classifications.

Court :
Gujrat AAR

Brief :
The applicant M/s. Trellborg Marine Systems pvt.ltd., 1702-1709, 17thfloor, B-Block, West Gate, YMCA club, S.G.Highway, Ahmedabad-380015 is engaged in the business of trading of products like fixtures, buoys, bollards,frontal frames and fascia pads which are made mainly from iron and steel,barring fascia pads which are made from plastics and these products are primarily used at port/jetty as support infrastructure.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/14/2021

Daily Limit Reached