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The applicant is liable for payment of GST on the total value of both the Purchase Order i.e. supply of goods and supply of service in terms of Explanation inserted vide Entry No. 234 of Not. No. 01/2017-CT (Rate) dated 28.06.2017. Explanation stated that out of the gross value of the supply, 70% shall be deemed to be on account of goods and 30% deemed to be on account of service. Accordingly, the effective rate came to 8.9%

Rate of tax (service)- The moot question in the instant case is to decide whether the supply of said Aluminum Foil Type Winding Inverter Duty Transformer and their parts is eligible for GST rate @ 5% as per the Sr. No. 234 of Notification No. 01/2017-CT(Rate) dated 28.06.2017. The applicant has submitted that they have received two separate P.O. issued by the recipient of supply one for the supply of Aluminum Foil Type Winding Inverter Duty Transformer along with their parts and second for supply of Service as such there was not compulsion to bid both the contract. Therefore, the applicant is of the view that they have supply the Inverter duty Transformer and their parts and not the Service along with the transformer. Held that- The applicant is liable for payment of GST on the total value of both the Purchase Order i.e. supply of goods and supply of service in terms of Explanation inserted vide Entry No. 234 of Not. No. 01/2017-CT (Rate) dated 28.06.2017 vide Notification No. 24/2018-CT (Rate) dated 31.12.2018. Explanation stated that out of the gross value of the supply, 70% shall be deemed to be on account of goods and 30% deemed to be on account of service. Accordingly, the effective rate came to 8.9%.
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