Wet Limestone FGD Plant Setup Not a Composite Supply; Classified Under SAC 995429 with 12% GST Rate.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of supply - composite supply or not - Naturally bundled goods or not - The combined service of setting up of Wet Limestone FGD plant and operation & maintenance of the said plant can’t be considered as a composite supply - The setting up of FGD plant merits classification under SAC 995429 and attracts GST at the rate of 12% - AAR....