12% GST on design & installation of reverse osmosis plant for Govt

In re Mr. Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajasthan)

The activity of supply, design, installation, commissioning and testing of reverse osmosis plant and O &M work by the applicant is a Works Contract of Composite Supply. This composite supply is a mixed of goods and services and predominant supply is supply of services. Since this supply is proposed to be undertaken for a Government Department, hence the rate of tax applicable on given service (as it is a works contract service) shall fall under Entry 3(iii) with HSN Co

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