GST on manufacturing & supply of submersible pump sets with installation

In re M/s United Engineering Works (GST AAR Karnataka) The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation, electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries (farmers) as notified by the departments and they also provide guarantee and maintenance of installed submersible pump sets till two years which is used for irrigational purpose. The Applicant’s supply does not qualify as Works Contract”. It is a composite supply w...