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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Classification of supply - composite supply or not - ...


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

January 9, 2023

Case Laws     GST     AAR

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

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