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Classification of supply - GST rate - the activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems, whose time of supply falls after 31.12.2018, are both supply of Goods and supply of Services in terms of entry No. 234, r.w. entry No. 38 ibid with rate of GST as prescribed under these entries - Effective rate of GST - 8.9%