Court :
AAR, West Bengal
Brief :
The AAR, West Bengal in M/s KSB Limited [Ruling No. 02/WBAAR/2023-24 dated May 19, 2023] ruled that the supply of pumps along with their installation and commissioning work for a sewerage treatment plant qualifies as a Works Contract Services and taxable at the rate of 12% (6% CGST + 6% SGST) as the services are supplied to a local authority.
Citation :
Ruling No. 02/WBAAR/2023-24 dated May 19, 2023
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