Classification of goods - GST rate - water chillar plants ...

Case Laws     GST

January 15, 2021

Classification of goods - GST rate - water chillar plants supplied by the applicant for use in the warships, vessel and submarines to be deployed by the Indian Navy - The “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam), is a composite supply with supply of goods being the principal supply i.e. ‘Chilled Water Plant’/ ‘Chiller’ falling under Chapter sub-heading No. 8418 10 10 and the GST rate applicable to the principal supply levies to the complete supply of goods and services. Accordingly, the applicant is liable to pay GST @28% till 26.07.2018 and @18% from 27.07.2018 on said complete supply of goods and services. - AAR

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