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GST - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Classification of supply - supply of goods and services of ...


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

April 29, 2019

Case Laws     GST     AAR

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

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