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2019 (7) TMI 816 - AAR - GSTClassification of goods and services - rate of GST - creation of Video Conference software/ network - applicant is an inter-state supplier of various goods and services to the state of Karnataka - composite supply or mixed supply? - HELD THAT:- The essential element of whole supply is Video Conference software/ network. All other goods and services are involved in carrying out of smooth fixture and operation of video conference, therefore, the principal supply of the whole supply is Video Conference software/ solution. The supply falls under HSN 998316 to Notification No. 11/2017(Central Tax-Rate) dated 28.06.2017 (amended from time to time) and rate of GST is 18% (SGST 9% + CGST 9%).
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