The following composite services are treated as a service, namely: „goods“: any type of movable property other than money and securities, but includes enforceable claims, crops, grass and property related to or forming part of the immovable property that are intended to be segregated prior to supply or under a supply contract; Communication No. 11/2017 central tax (rate) of 28 June 2017, as amended, also provides for different GST rates for different types of works contracts, which read as follows: alternatively, in the case of turnkey contracts with a works contract, some deliveries are not naturally grouped with the main delivery, but are provided by the same contractor, then these supplies are not part of the works contract and can be treated separately for taxation. In the case of separate contracts for the supply of goods and separate supply services, it does not have the character of a works contract and cannot be treated as a total supply under Section 8(a) of the CGST Act 2017. The supply of goods under a contract for construction, construction, manufacture, completion, assembly, installation, expansion, improvement, modification, repair, maintenance, renovation, modification or commissioning is included in the value of the service contract only if the transfer of goods (in the form of goods or in any other form) is involved in the performance of the contract. goods supplied under a turnkey contract where there are several independent contracts, some of which do not have the character of a works contract, are not included in the value of the contract solely because the goods are supplied under a turnkey contract, part of which has the character of a works contract; unless the supply of all such goods forms part of a works contract and takes place in its performance. It follows from the above definition that a supply comprising two or more deliveries must exist for a delivery to be treated as a composite delivery. In other words, there should be a single offer representing different supplies of goods and services. This is a new concept introduced in the GST that covers deliveries made together, whether the deliveries are interconnected or not. Supplies of two or more goods or services may be either „composite supplies“ or „mixed supplies“. The concept of composite delivery in the GST system is similar to the concept of services naturally bundled in the service tax law.
However, the concept of mixed procurement is completely new. 2. Composite supply of works contracts within the meaning of section 119 of section 2 of the Central Goods and Services Tax Act 2017, which are awarded to the central government, the state government, the union territory, a local authority, a government agency or a government body by way of construction, of construction, commissioning, installation, completion, equipment, repair, maintenance, renovation or modification of – you must exclude: that the delivery is a composite supply. A supply can only be a mixed supply if it is not a composite supply. If the items can be sold separately, i.e. deliveries that are not naturally bundled in the ordinary course of business, then this would be a mixed offer. For example, if a person buys canned foods, sweets, chocolates, cakes, dried fruits, soft drinks and fruit juices separately and not as a Diwali gift box, this will not be considered a mixed offer. All items are taxed separately. 2. Services provided through pure employment contracts in the form of construction, construction, commissioning, installation, completion, extension, repair, maintenance, renovation or transformation of a building or other original works related to the construction or improvement of the detached house carried out by the beneficiary as part of the (urban) mission of housing for all or Pradhan Mantri Awas Yojana. Where, on the basis of the facts and circumstances of the case, there are several contracts between the same persons for the supply of goods and services for the supply of goods and services, it may happen that the different supplies of goods and services may be treated as composite services if it is demonstrated that the supplies are naturally bundled and supplied in the ordinary course of business in connection with each case. with each other.
become. In this case, in accordance with Article 8(a) of the CGST Act, the supply is treated as the main supply of all goods and services supplied in this way and is taxed as an employment contract. A turnkey project or contract as described by Duncan Wallace 4. Services through pure employment contracts for the construction, construction, commissioning or installation of original work relating to a single residential unit that is not part of a residential complex. It should be noted that, in some cases, the contractor enters into two different contracts with him, one for the supply of materials and the other for the provision of services. Now the question arises: are goods delivered in this way treated as part of an employment contract and taxed accordingly or should the contracts be combined in a construction contract? Now, the question arises as to how the composite contract is treated in relation to movable property, the concept of composite delivery and mixed delivery was included in the revised draft model of the GST Act in November 2016. § 2 paragraph (119) of the Law on the CGST defines the employment contract as follows: For the answer, we can refer again to the definition of the construction contract, which stipulates that construction contract means „a“ contract […].