AAR : Supply of ‘LED dimmable street light system to PMC not 'works contract', taxable at 12%

Maharashtra AAR holds that Applicant's contract with Pune Municipal Corporation (PMC) for supply of LED dimmable street lights and fixtures, installation, commissioning, operations etc. is not covered under Sr. no 3(vi)(a)of Notification 11/2017 Central Tax (Rate) dated June 28,2017 amended by Notification 24/20/7 central Tax (rate) dated October 13,2017 and Notification 17/2018 dated July 26,2018 (relevant notifications); Accepts Applicant's contention that PMC qualifies as ...