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The activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems , whose time of supply falls after 31.12.2018, are both supply of Goods and supply of Services

Shanti Prime Publication Pvt. Ltd.

Classification of Supply — At the time of applying before the Rajasthan AAR, GST, Jaipur, the Appellant was in the process of bidding for tender floated by PHED, for Designing, Supply, Installation, Commissioning, Operation & Maintenance of Solar Energy- based Bore Well Pumping Systems, Reverse Osmosis Plant and Operation & Maintenance of Fluoride Control Project on ESCO and O & M contract. In relation to such Tender, the Appellant was required to quote a rate for undertaking all the aforesaid activities which shall be inclusive of all the costs of site visits on the part of the Appellant, packaging, forwarding, spare parts, insurance and taxes & duties as may be applicable. The AAR classified the activities of Supply, Design, Installation, Commissioning and Testing of Solar Energy based Water Pumping Systems and O & M work by the Applicant as a Works Contract of Composite Supply and determined the rate of Tax at 12%. Aggrieved by the rate of 12% of GST as determined under the Advance Ruling ibid, the Appellant filed the appeal and the same was disposed of by modifying the order of AAR. — Kailash Chandra, (Prop. Mali Construction), In Re… [2019] 12 TAXLOK.COM 104 (AAAR-Rajasthan)