Levy of GST - Composite supply or Principal supply - The street ...

Street Lighting Service Under Energy Contract Classified as Composite Supply; 18% GST Applies, SAC 999112.

August 17, 2021

Case Laws GST AAR

Levy of GST - Composite supply or Principal supply - The street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (which involves supply of various goods and rendition of various services), is to be considered as a Composite Supply under the CGST / KGST Act 2017, where the principal supply is the service, classified under SAC 999112. - Liable to GST @18% - AAR

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Levy of GST - Composite supply or Principal supply - The street ...

Street Lighting Service Under Energy Contract Classified as Composite Supply; 18% GST Applies, SAC 999112.

August 17, 2021

Case Laws GST AAR

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