https://www.taxtmi.com/caselaws?id=311241 The Karnataka AAR ruled that supply of submersible pump sets with installation, electrification and energisation under the Ganga Kalyana scheme constitutes a composite supply, not a works contract. The principal supply is the submersible pumps (goods), with installation as ancillary service. Since the contract involves movable property rather than immovable property construction, it does not qualify as works contract under GST law. The applicable GST rate is that of the principal supply (submersible pumps) as per Section 8 of CGST Act 2017. en-us Thu, 25 Jul 2019 00:00:00 +0530 Mon, 10 Mar 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311241 The Karnataka AAR ruled that supply of submersible pump sets with installation, electrification and energisation under the Ganga Kalyana scheme constitutes a composite supply, not a works contract. The principal supply is the submersible pumps (goods), with installation as ancillary service. Since the contract involves movable property rather than immovable property construction, it does not qualify as works contract under GST law. The applicable GST rate is that of the principal supply (submersible pumps) as per Section 8 of CGST Act 2017. Case-Laws GST Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311241