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    <title>GST leviable at 18 percent on solar-powered submersible pump</title>
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    <description>Solar-powered submersible pumps comprising solar panels, controller/convertor and the pump are separate, independently functioning goods and thus constitute a mixed supply, not a composite supply; under the CGST rule that the highest applicable tax rate on constituent supplies governs mixed supplies, GST must be levied at the highest applicable rate and the corresponding HSN code used on the invoice.</description>
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      <description>Solar-powered submersible pumps comprising solar panels, controller/convertor and the pump are separate, independently functioning goods and thus constitute a mixed supply, not a composite supply; under the CGST rule that the highest applicable tax rate on constituent supplies governs mixed supplies, GST must be levied at the highest applicable rate and the corresponding HSN code used on the invoice.</description>
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