Page 97 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : METHODEX SYSTEMS PVT. LTD. 423
lation and fixing of furniture not works contract, installed or fixed items of
furniture capable of being removed/moved to any place without damage to the
furniture and therefore, not classifiable under Heading 9954 of GST Tariff as
Construction services to be eligible for concessional rate of 12% as per the
Notification No. 11/2017-C.T. (Rate) - Contract to be regarded as composite
supply of goods within the meaning of Sections 2(30) and 8(a) of Central
Goods and Services Tax Act, 2017 - Supply made by applicant consists of two
taxable supplies of goods and services which are naturally bundled and sup-
plied in conjunction with each other, where supply of goods, i.e., furniture is
the principal supply and installation/fixing thereof is ancillary supply - Goods
classifiable under Heading 9403 ibid and liable to GST at the rate applicable at
the time of supply. [paras 6.10, 6.11, 6.12]
Ruling in favour of department
REPRESENTED BY : Shri S. Krishnan, Chartered Accountant, for the
Assessee.
[Order]. - Proceedings : The present application has been filed u/s. 97 of
the Central Goods and Services Tax Act, 2017 (hereinafter also referred to CGST
Act and SGST Act respectively) by M/s. Methodex Systems Private Limited
(hereinafter referred to as the Applicant), registered under the Goods & Services
Tax.
2. The provisions of the CGST Act and MPGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the MPGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST Act
or MPGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
3.1 The applicant is registered under the provisions of GST law in the
State of Madhya Pradesh, vide GSTIN : 23AAACM1924E1Z3 and the principal
place of business is in Indore with the production facility at Pithampur.
3.2 The Executive Engineer, Construction Division-2, Capital Produc-
tion Administration (CPA), Bhopal - a Department of Government of Madhya
Pradesh, floated a tender Reference No. CPA/Tender No. 2402 for supply, instal-
lation and fixing of customized furniture, as detailed below for newly construct-
ed Mantralaya, Vallabh Bhawan Extension, Bhopal.
(a) Main Table + ERU
(b) Back Runner for Minister
(c) Minister Room Corner Table
(d) Conference Room Table
(e) Dining Table & Chair
(f) Conference Room 3 seater sofa
(g) Back Runner units
(h) Meeting Room Table
(i) Meeting Hall table etc.
3.3 The Executive Engineer, CPA, Bhopal has issued to the applicant
company the Contract No. 12/DL 18-19/Work Order No. 1941/SAC/C-II/18,
dated 2-5-2018.
GST LAW TIMES  27th August 2020  97