Air Conditioner Contract Classified as Composite Supply, Subject to 28% GST Rate Under GST Law.

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....Composite supply or Mixed supply or works contract - contract for supply, Installation, testing & commissioning Air-Conditioners (involving indoor units, outdoor units, insulation, drain pipes, cabling, additional refrigerant and associated electrical works etc.) - cannot be considered as a ‘mixed supply’ - liable to GST @28%....