28% GST Payable on Supply of Air Conditioners with Installation Services

In re Nikhil Comforts (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling while confirming the order of the Maharashtra Advance Ruling Authority held that the contract in the impugned case is though a composite supply not for immovable property, and therefore does not fall under the definition of ‘works contract’. The principal supply in the case is of Air conditioning units and the entire contract is taxable @ 28%. The supply of goods and services are conjoint to each other and inter dependent. Moreover, it is an established practice to supply air conditioner uni...