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Electrical Equipment Supply for Road Illumination Classified as Installation Services Under GST Regulations.

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Full Text of the Document

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....Classification of supply - composite supply or not - manufacture, sale and installation of electrical equipments, ranging from LED lightings, industrial and domestic switchgears, metering solutions, wires and cables, etc. - The aforementioned supply to be made by the application AIIL merits classification as “Installation services”, being electrical installation services of illumination for roads. - AAR....