Air cooling contracts, Goods and Services Tax - GST

[Bharat Cholleti]

Dear sir,

Applicant undertakes design,supply,erection and installation of air cooling contracts in various commercial places like, theaters, marriage halls, convention Centre etc, Applicant prepares drawings to lay out the ducting lines, procure require material such as blowers etc within and out side the state and required fabrications will be done at the worksite and some fabrication will also be done at the applicant place of business and moved to worksite. what is the rate of tax and HSN/SAC. kindly advise with statutory provisions and case laws, thanks in advance,

Posts / Replies

[RAJA SWAMINATHAN]

It is a composite contract which is being executed, the tax rate of principal supply will be applicable.