Supply of pumps along with their installation for a sewerage treatment plant is a works contract service

Last updated: 07 July 2023
Quick Summary
The West Bengal Authority for Advance Ruling (AAR) has determined that the supply and installation of pumps for a sewerage treatment plant constitute a 'works contract service'. This ruling applies when such services are provided to a local authority, like the Kolkata Municipal Corporation. Consequently, these services are subject to a Goods and Services Tax (GST) rate of 12%.

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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Bimal Jain
Published in GST
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