https://www.taxtmi.com/caselaws?id=402950 The judgment determined that the "Supply, Testing and Commissioning of 160 TR Chilled Water Plant" to Naval Dockyard (Vishakhapatnam) is a composite supply with the principal supply being the Chilled Water Plant falling under HSN 8418 10 10. The applicable GST rate is 28% until 26.07.2018 and 18% from 27.07.2018. The Chilled Water Plant cannot be classified as "Any Parts" under HSN 8906, therefore not subject to the 5% GST rate under Notification No. 01/2017-IT (Rate), S. No. 252 (Any Chapter). en-us Thu, 17 Sep 2020 00:00:00 +0530 Fri, 15 Jan 2021 11:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402950 The judgment determined that the "Supply, Testing and Commissioning of 160 TR Chilled Water Plant" to Naval Dockyard (Vishakhapatnam) is a composite supply with the principal supply being the Chilled Water Plant falling under HSN 8418 10 10. The applicable GST rate is 28% until 26.07.2018 and 18% from 27.07.2018. The Chilled Water Plant cannot be classified as "Any Parts" under HSN 8906, therefore not subject to the 5% GST rate under Notification No. 01/2017-IT (Rate), S. No. 252 (Any Chapter). Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402950