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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Classification of supply - supply, install, electrify & energise ...

GST

August 8, 2019

Classification of supply - supply, install, electrify & energise the submersible pump sets and thereby makes the pump sets functional - The recipient prepares the bore wells on their own account - supplies are in the nature of supply of movable property and does not qualify to be a “Works Contract” - It is a composite supply wherein the principal supply is submersible pumps - GST rate will be rate applicable on submersible pump sets

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