AAR : ‘CCTV based City Surveillance System’ constitutes ‘Composite supply of Works Contract’, taxable @ 18%

Maharashtra AAR holds that the amount received towards supply of services to Government of Maharashtra (GOM) to setup a comprehensive CCTV based City  Surveillance system for the city of Pune and Pimpri -Chinchwad, taxable under CGST/SGST Act at 18% GST; Perusing the agreement, notes that Applicant makes different supplies such as design, development, implementation and maintenance of CCTV based surveillance system that are integrated in such a way that it would constitu...