https://www.taxtmi.com/caselaws?id=765791 AAR, WB held the applicant's supply of fitted assets on hire constitutes leasing/rental services under serial no. 17(viii) of Notification No. 11/2017 - SAC 997314 - and, as mixed supply, attracts GST at 18%. The authority found the applicant's scope limited to tap-off points, not responsible for input power quality, and that permanently installed machinery lost character as movable goods; accordingly the supplies are taxable as leasing/rental at 18%. en-us Tue, 14 Jan 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765791 AAR, WB held the applicant's supply of fitted assets on hire constitutes leasing/rental services under serial no. 17(viii) of Notification No. 11/2017 - SAC 997314 - and, as mixed supply, attracts GST at 18%. The authority found the applicant's scope limited to tap-off points, not responsible for input power quality, and that permanently installed machinery lost character as movable goods; accordingly the supplies are taxable as leasing/rental at 18%. Case-Laws GST Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765791