Classification of supply

[Kaustubh Karandikar]

Supply, Installation. Testing and Commissioning of ‘Main Power Panel’ will be treated as Composite supply, Mixed Supply or a Works Contract?

AI Summary

Debate on GST Classification: Is 'Main Power Panel' Installation a Composite Supply, Mixed Supply, or Works Contract? A query was raised regarding the classification of the supply, installation, testing, and commissioning of a 'Main Power Panel' under GST as either a composite supply, mixed supply, or works contract. Respondents suggested that the nature of the contract should be reviewed to provide a precise classification. One participant clarified that the activity involves electrical installations in residential premises, typically part of new construction. Another respondent concluded that this constitutes 'Works Contract Services' as defined under the CGST Act, 2017, involving electrical installation services related to construction projects. The discussion emphasized the importance of contract specifics for accurate classification.