https://www.taxtmi.com/caselaws?id=411093 The street lighting activity under the Energy Performance Contract was classified as a Composite Supply under the CGST/KGST Act 2017, with the principal supply being the service of operation and maintenance. The applicable GST rate on this supply is 18% (9% CGST and 9% KGST). The applicant was not eligible for exemption under Entry 3A of Notification No. 12/2017-Central Tax (Rate). The time of supply for the luminaries was deemed irrelevant as the transaction was considered a supply of service. The value of the taxable supply included all amounts received from BBMP under the contract. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411093 The street lighting activity under the Energy Performance Contract was classified as a Composite Supply under the CGST/KGST Act 2017, with the principal supply being the service of operation and maintenance. The applicable GST rate on this supply is 18% (9% CGST and 9% KGST). The applicant was not eligible for exemption under Entry 3A of Notification No. 12/2017-Central Tax (Rate). The time of supply for the luminaries was deemed irrelevant as the transaction was considered a supply of service. The value of the taxable supply included all amounts received from BBMP under the contract. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411093