The applicant has sought the advance ruling on the issue whether the service of supply, erection, commissioning and installation of wastewater pretreatment plant followed by operation and maintenance of such plant attracts rate 12% of GST in terms of notification No. 11/2017 Central Tax (rate) Dated June 28, 2017.The coram ruled that service of supply, erection, commissioning and installation of waste water pretreatment plant (ZLD plant) and the services of Operation and Maintenance (O&M) of the said plant together is composite supply of works contract classified under SAC 9954 and is liable to  6% CGST and  6% KGST in terms of entry No.3(üi) of the Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017 as amended by Notification No. 20/2017-Central Tax (Rate) dated August 22, 2017 and Notification No. 31/2017-Central Tax (Rate) dated October 13, 2017. Subscribe Taxscan AdFree to view the Judgment