Supplier of two separate contracts to a firm to pay GST on both: Guj AAAR

A company receiving separate orders from the Adani group for inverter duty transformers and supervision services is liable to pay GST on the entire project, ruled Gujarat AAAR

A company receiving separate orders from the Adani group for inverter duty transformers and supervision services is liable to pay the goods and services tax (GST) on the entire project, ruled Gujarat Appellate Authority for advance rulings (AAAR).

While goods will constitute 70 per cent of the order and attract 12 per cent GST, services will constitute 30 per cent of the order drawing an 18 per cent rate.

In this connection, the appellate authority upheld the order of the state AAR.

The applicant, Shilchar Technologies Limited, is a manufacturer of electronics, telecom, and power & distribution transformers. It received