GST on establishment of Integrated Cryogenic Engine & Stage Test facility for ISRO

GST on establishment of Integrated Cryogenic Engine & Stage Test facility for ISRO

The supply as specified in the contract between the applicant and the ISRO Propulsion Complex Mahendragiri for establishment of Integrated Cryogenic Engine & Stage Test facility wherein both goods and services supplied is a Composite Supply in terms of Section 2(30) of CGST Act, 2017 – the applicant supplies materials and in conjunction provides the service of erection of the Systems into at the Integrated Cryogenic Engine & Stage Test Facility making
all the systems together as an immovable property. Therefore, the whole contract for ‘Establishment of an Integrated Cryogenic Engine & Stage Test Facility’ at ISRO Propulsion Complex (IPRC), Mahendragiri at ISRO Propulsion Complex (IPRC), Mahendragiri is a Works Contract’ – The entire transaction is taxable at the rate applicable to this supply of works
contract

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