https://www.taxtmi.com/caselaws?id=371006 The contract for the O&M of the Fluoride Control Project on the ESCO Model and O&M work is classified as a composite supply of works contract services. If the value of supplied goods is below 25% of the total value, the GST rate is Nil. If the value exceeds 25%, the GST rate is 12%. This ruling is based on the provisions of the relevant notifications and the classification of the contract as a works contract involving immovable property. en-us Mon, 29 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371006 The contract for the O&M of the Fluoride Control Project on the ESCO Model and O&M work is classified as a composite supply of works contract services. If the value of supplied goods is below 25% of the total value, the GST rate is Nil. If the value exceeds 25%, the GST rate is 12%. This ruling is based on the provisions of the relevant notifications and the classification of the contract as a works contract involving immovable property. Case-Laws GST Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371006