Question 24: Our company received a composite contract from main contractor (as sub contract) for supply of Paver with erection and installation work, price are composite and main contractor providing us single price and asking us to issue single bill for a month or for continuous work. and also mentioned in PO to charge GST 6% + 6 % only
company has to affixed the paver in the 10 KM area and work will get be completed within 5 month and every day factory will supply PAVER from factory to site as per requirement of labour
now we want to know the procedure which we have to follow in this regard
Can we supply goods on DC and issue single TAX invoice for completed work on month to month basis in the end of the month
(ii) company can supply goods only charging 12% GST (6 +6) on supply plus installation charges which in our opinion liable for 18% rate.
(iii) Company have to add this site in its registration certificate detail or not
please reply with rule why this activity is composite not mixed

Answer The activity of Works contract is a Composite supply and treated as supply of services according to S.no 6 of schedule II.
Point wise reply of your query are as follows:-
1. Yes, Material you can send on delivery challan and invoice you should raise according to section 31(5) as follows:-
As per section 31(5), in case of continuous supply of service invoice is required to be issue before or on the following dates:-
Where the due date of payment is ascertainable from the contract- the invoice shall be issued on or before due date of payment.
Where the due date of payment is not ascertainable from the contract- the invoice shall be issued on or before each such time when the supplier of service receives the payment.
Where the payment is linked to the completion of an event - the invoice shall be issued on or before time of completion of that event.
2. The type of supply made by you is covered under S.no 3(iv) of Notification No. 11/2017-central tax or corresponding Notification No. 08/2017 -integrated tax. Against this entry the rate of tax is 6%+ 6% or IGST @ 12%.
The above entry is reproduced below:-
Composite supply of works contract as defined in clause ( 119 of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning , installation, completion, fitting out, repair, maintenance, renovation, or alteration of, -
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
3. Their is no need to add every construction site as additional place in registration certificate. You will only raise invoice for such supply of service that can be intra state or inter state on the basis of location of supplier and Place of supply i.e location of immovable property. (Reply dt. 18/3/2018)