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It is a composite supply wherein the principal supply is that of the supply of goods i.e submersible pumps. The applicable GST rate to the applicant's supply would be the rate applicable on the Principal supply i.e. submersible pump sets.

Shanti Prime Publication Pvt. Ltd.

Works Contract — The applicant is engaged in manufacturing and supply of submersible pump sets & accessories along with the installation, electrification and energisation of the said pump sets in the ready drilled bore wells. Authority Ruled; the Applicant's supply does not qualify as “Works Contract”. It is a composite supply wherein the principal supply is that of the supply of goods i.e submersible pumps. The applicable GST rate to the applicant's supply would be the rate applicable on the Principal supply i.e. submersible pump sets. — United Engineering Works, In Re.... [2019] 14 TAXLOK.COM 060 (AAR-Karnataka)