https://www.taxtmi.com/caselaws?id=384223 The ruling determined that the supply in question qualifies as a "Composite Supply" with the principal supply being the submersible pump sets. As such, the applicable GST rate is that of the principal supply, which is the rate applicable to the submersible pump sets. The ruling clarified that the provisions of the relevant notifications regarding GST rates for works contracts do not apply in this scenario as the supply does not pertain to immovable property. en-us Thu, 25 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384223 The ruling determined that the supply in question qualifies as a "Composite Supply" with the principal supply being the submersible pump sets. As such, the applicable GST rate is that of the principal supply, which is the rate applicable to the submersible pump sets. The ruling clarified that the provisions of the relevant notifications regarding GST rates for works contracts do not apply in this scenario as the supply does not pertain to immovable property. Case-Laws GST Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384223