Case Law Details
In re Bangalore Street Lighting Private Limited (GST AAR Karnataka)
i. Whether the street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (Which involves supply of various goods and rendition of various services), is to be considered as a Composite Supply the CGST/KGST Act2017?
The street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (which involves supply of various goods and rendition of various services), is to be considered as a Composite Supply under the CGST I KGST Act 2017, where the principal supply is the service, classified under SAC 999112.
ii. If so, whether Supply of luminaries, without which there can be no energy conservation, and which is the primary deliverables, constituting approximately 70% of the total project cost, can be construed as the principal supply? What would be the applicable rate of GST on supply made under the contract?
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