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Nature of supply provided by applicant is composite supply where the principal supply is supply of goods . 'LED Lights or Fixtures including LED Lamps' are covered under the Sub-Heading 9405 40 90 of the GST Tariff, 2017 which are taxable @ 12%

Shanti Prime Publication Pvt. Ltd.

Classification of Supply — Applicant seeking an advance ruling in respect of the following questions.

1. The nature of Services provided under the Contract whether covered under Si.no. 3(vi)(a) of notification no. 11/2017 - Central Tax (Rate) dt. 28th June 2017 amended with notification no. 24/2017-Central Tax (Rate) dt 21.09.2017 and further amended with notification no. 31/2017 Central Tax (Rate) dt 13.10.2017 and notification no. 17/2018 dt.26.07.2018?

2. What is the Rate of GST applicable for the Project?

Held that—
in the present case there is supply of both, goods and services made in conjunction with each other in the ordinary course of business and as discussed above considering the provisions of the GST Laws we find that supply of services/goods in the present case is naturally bundled, with the supply of services goods being incidental to the supply of goods and therefore such contract are to be considered as a composite supply of service where the principal supply is of goods and the supply of services is incidental/ancillary to such supply of goods. Thus we find that their activity of supply will not be covered under Sl.no. 3(vi)(a) of Notification No. 11/2017 - Central Tax (Rate) dt.28th June 2017 because the said Notification as amended cover supply of services and does not cover supply of goods.

We find that ‘LED Lights or Fixtures including LED Lamps’ are covered under the Sub-Heading 9405 40 90 of the GST Tariff, 2017 which are taxable @ 12%—Ujjwal Pune Limited, In Re… [2018] 07 TAXLOK.COM 108 (AAR-Maharashtra)