18% GST on street lighting activity under Energy Performance Contract

In re Karnataka State Electronics Development Corporation Limited (GST AAAR Karnataka) The appellate authority for advance ruling set aside the advance ruling No KAR ADRG 07/2020 dated 10-03-2020. And answer the questions raised in the original application as follows: i. The street lighting activity under the Energy Performance Contract dated 05-12-2016 is considered as a composite supply of goods and services with the supply of service being the predominant supply. The service is classified under Heading 999112. ii. The rate of tax applicable on the above supply is 9% CGST and 9% SGST as per ...