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Rate of GST - activity of O & M of Fluoride control project on ESCO Model - water supply for domestic, industrial and commercial purposes is responsibility of Municipality - ESCO plant redevelopment is in relation to clean drinking water facility to the citizens - Composite supply of goods and services if supply of goods is below 25% out of total value of supply then GST will be NIL and if more than 25% then GST will be @12%