https://www.taxtmi.com/caselaws?id=379002 The case involved the classification of a contract as a composite supply of services under GST laws. The applicant argued that their contract, combining ESCO Model and O&M work, constituted a single indivisible supply involving both goods and services. The contract included activities related to the improvement of water supply systems and the installation of machinery permanently attached to the earth. The ruling determined that the contract qualified as a works contract, categorized as a composite supply of services. The applicable GST rate depended on the percentage of goods in the total value of the composite supply, with GST ranging from nil to 12% (6% CGST + 6% SGST). en-us Mon, 25 Mar 2019 00:00:00 +0530 Thu, 25 Apr 2019 06:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379002 The case involved the classification of a contract as a composite supply of services under GST laws. The applicant argued that their contract, combining ESCO Model and O&M work, constituted a single indivisible supply involving both goods and services. The contract included activities related to the improvement of water supply systems and the installation of machinery permanently attached to the earth. The ruling determined that the contract qualified as a works contract, categorized as a composite supply of services. The applicable GST rate depended on the percentage of goods in the total value of the composite supply, with GST ranging from nil to 12% (6% CGST + 6% SGST). Case-Laws GST Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379002