GST on Works Contract of Composite Supply for Government Dept

In re Mr. Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajeshthan) The activity of supply, design, installation, commissioning and testing of solar energy 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 I...