https://www.taxtmi.com/caselaws?id=399881 The appellate authority concluded that the street lighting activity under the Energy Performance Contract is a composite supply with the principal supply being a service. The applicable tax rate is 9% CGST and 9% SGST, and the Appellant is not eligible for exemptions under Notification No. 12/2017-CT (R). The time of supply is determined based on specific invoicing and payment dates. The appeal was disposed of accordingly, setting aside the initial ruling by the Authority for Advance Ruling. en-us Sun, 27 Sep 2020 00:00:00 +0530 Fri, 12 Feb 2021 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399881 The appellate authority concluded that the street lighting activity under the Energy Performance Contract is a composite supply with the principal supply being a service. The applicable tax rate is 9% CGST and 9% SGST, and the Appellant is not eligible for exemptions under Notification No. 12/2017-CT (R). The time of supply is determined based on specific invoicing and payment dates. The appeal was disposed of accordingly, setting aside the initial ruling by the Authority for Advance Ruling. Case-Laws GST Sun, 27 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399881