https://www.taxtmi.com/forum/issue?id=115863 The contract for design, procurement, fabrication, supply, erection and installation of air cooling systems is a composite supply; the GST rate and HSN/SAC classification are governed by the principal supply within that composite transaction, so the dominant element (equipment supply or installation service) must be identified on the facts to determine the applicable tax rate. en-us Tue, 07 Jan 2020 16:44:22 +0530 Thu, 23 Jan 2025 15:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115863 The contract for design, procurement, fabrication, supply, erection and installation of air cooling systems is a composite supply; the GST rate and HSN/SAC classification are governed by the principal supply within that composite transaction, so the dominant element (equipment supply or installation service) must be identified on the facts to determine the applicable tax rate. Discussion-Forum GST Tue, 07 Jan 2020 16:44:22 +0530 https://www.taxtmi.com/forum/issue?id=115863