The West Bengal Authority of Advance Ruling (AAR) commanded that 12% GST is applicable on a blended supply of the job work and works contract 
The Authority of Advance Ruling (AAR) Maharashtra came up with a ruling that clarifies that immovable properties with no distinct goods and services will. Read more.
The petitioner is the owner of Vrinda Engineers Private Limited and provides the building structure, railway bridge equipment, technical structure, blast furnace shell, civil structure. The petitioner also works for another enrolled person including design and material job work.
The petitioner seeks the advance ruling on the provided rate of tax in concern to Sl No. 26 of GST Notification No. 11/2017 Central Tax (Rate) dated June 28, 2017, revised from time to time.
The two judges state that Sushmita Bhattacharya and Parthsarthi Dey declare that the activities of the petitioner can be set apart into the fabrication work on material given by the petitioner and delivery. Also the supply of paint for the fabricated structure along with a work contract consisting of the application on withstanding structure for the coat of paint along with the Maintenance of the immovable property.
AAR sees there are two written things on the contract: the job work of fabrication of steel structures and delivery on the site with the sudden supply of paint, along with the works of the contract of providing the steel structure post withstand.
Thus Authority for Advance Ruling (AAR) 
Get to know about AAR (Authority for Advance Rulings) under GST India along with its mechanism. Also, we have described its objectives, powers, orders, etc held that the petitioner supplies a combination of supply that consists of fabrication of steel and paint to the erected steel structures and these are subjected to be taxable at the rate of 12% in terms of the provisions under section 8(b) of the GST Act.
