AAR : Supply of ‘Relay & Protection Panels and Substation Automation System’, not ‘works-contract’, taxable at 18%

Maharashtra AAR holds a turnkey project involving supply, installation, testing and commissioning of Supply of Relay & Protection Panels and Substation Automation System, as a composite contract, attracting 18% GST under HSN 85372000; Rejects applicant’s contention that said transaction constitutes a ‘works contract’, falling under HSN 995461; Remarks that, final deliverable is nothing but ready to operate Substation Automation System which can control feeders and p...