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Installation of Dimmable Street Lights is a Composite Supply Under GST; Goods are Principal Supply.

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Full Text of the Document

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....Classification of supply - supply of goods and services of installation - applicant would be providing bouquet of goods and services and if we remove one of the supply i.e. supply of the Dimmable Street lights/fixtures, the Other supply would be severely affected or may become meaningless. - Theirs is a composite supply where the principal supply is of goods....