GST on activity of O & M of Fluoride control project on ESCO Model

In re G A Infra Pvt Ltd (GST AAR Rajasthan)

Whether the activity of O & M of Fluoride control project on ESCO Model  and O & M work supply of goods or supply of services and what shall be the rate of GST on it?

The activity of 0 & M of Fluoride Control Project on ESCO Model and 0 & M work by the applicant is being undertaken for a Government Department. In this activity of Composite supply of goods and services the applicability of GST will be as under -:

a. Composite supply of goods and services where supply of goods is below 25% out of total value of supply then GST will be NIL.

b. Composite supply of goods and services where supply of goods is more than 25% of the total value of supply then GST will be @12% (SGST 6% + CGST 6%).

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