https://www.taxtmi.com/caselaws?id=368718 The case involved determining the GST rate and HSN code for a composite supply related to water extraction, iron contaminant removal, and lifting using solar power. The analysis concluded that the supply falls under HSN code TSH 9954 and is subject to a GST rate of 12% (6% CGST and 6% SGST). The contract activities, including tube well digging, solar panel installation, and treatment plant setup, were considered part of a composite supply for providing drinking water to villages. The ruling specified the tax treatment for the described works contract. en-us Mon, 09 Jul 2018 00:00:00 +0530 Wed, 05 Mar 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368718 The case involved determining the GST rate and HSN code for a composite supply related to water extraction, iron contaminant removal, and lifting using solar power. The analysis concluded that the supply falls under HSN code TSH 9954 and is subject to a GST rate of 12% (6% CGST and 6% SGST). The contract activities, including tube well digging, solar panel installation, and treatment plant setup, were considered part of a composite supply for providing drinking water to villages. The ruling specified the tax treatment for the described works contract. Case-Laws GST Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368718