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The activity of supply, design, installation, commissioning and testing of solar ener4," based water pumping systems and O & M work by the applicant is a Works Contract of Composite Supply.

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Classification of Goods — The activity of supply, design, installation, commissioning and testing of solar ener4,' based water pumping systems and O & M work by the applicant is a Works Contract of Composite Supply. This composite supply is a mixed of goods and services and predominant supply is supply of services. Since this supply is proposed to be undertaken for a Government Department, hence the rate of tax applicable on given service (as it is a works contract service) shall fall under Entry 3(iii) with HSN Code 99544 and it should be IGST@12%(CGST@6%, SGST@6%).Kailash Chandra (M/S Mali Construction), In re…. [2019] 8 TAXLOK.COM 072 (AAR-Raj)