Classification of Supply — The activity of O & M of Fluoride Control Project on ESCO Model and O & M work by the applicant is being undertaken for a Government Department. In this activity of Composite supply of goods and services the applicability of GST will be as under:-

a. Composite supply of goods and services where supply of goods is below 25% out of total value of supply then GST will be NIL.

b. Composite supply of goods and services where supply of goods is more than 25% of the total value of supply then GST will be @12% (SGST 6% + CGST6%) — Ga Infra Pvt. Ltd., In Re…. [2019] 10 TAXLOK.COM 077 (AAR-Rajasthan)