Supply Of Precast Manhole Using The Steel And Cement Attracts 18% GST: Rajasthan AAR

The Rajasthan Authority of Advance Ruling has ruled that the supply of precast manholes using steel and cement attracts 18% GST.The bench of Umesh Kumar Garg and Mahesh Kumar Gowla has observed that precast manholes and rises are movable property; hence, the supply of precast manholes and rises is a supply of goods and not a supply of services on the basis of the findings.The applicant,. The Rajasthan Authority of Advance Ruling has ruled that the supply of precast manholes using steel and cement attracts 18% GST. Yet another issue raised was whether the price to be charged from the recipient, i.e., M/s Larsen & Toubro Ltd., by the applicant for the supply of precast manholes shall be transaction value in terms of Section 15 of the CGST. The AAR held that the price to be charged from the recipient, i.e., M/s Larsen & Toubro Ltd., by the applicant for the supply of precast manhole shall not be transaction value in terms of Section 15 and 15 of the CGST, and material that is to be made available free of cost by the recipient and is not within the scope of the applicant for the supply of precast manhole shall form part of the transaction value for the purpose of levy of tax.